ACCOUNTING SUPPORT IN QUALITY MANAGEMENT OF AGRICULTURAL LAND
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2017, Vol 2, Issue 3
Abstract
Introduction. Effective quality management of agricultural land largely depends on an integral, efficient system of accounting support for the formation of information on their presence, use, and restoration. However, the existing accounting support needs improving due to lack of specialized forms of primary documents that could be used to process transactions related to agricultural land and existing forms of primary documents can not fully meet the information requests of administrative and managerial staff. Methods. Questionnaire method, comparison method, method of statistical analysis have been used in the process of analyzing the state of accounting support in quality management of agricultural land, simulation method has been used in the process of developing proposals for improvement of forms of primary documents. Results. The state of accounting support for the formation of information on qualitative parameters of agricultural land has been analyzed, a number of drawbacks have been identified and practical recommendations for its improvement have been developed. In order to unify the primary documentation, it has been proposed to use in the practical activity of agricultural enterprises the Act of acceptance-transfer of land plots and the Inventory card for accounting of land plots developed by the author taking into account the characteristics of agricultural land. The introduction of the proposed forms of documents will provide to overcome the deficit of accounting and analytical indexes on quantitative and qualitative parameters of agricultural land. Discussion. Perspective direction for further research is improvement of accounting support for the formation of information about land of water fund.
Authors and Affiliations
Tetiana Yurchenko
Keywords
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