DIFFERENTIAL APPROACH TO ACCOUNTING ORGANIZATION IN AGRICULTURAL ENTERPRISES OF DIFFERENT SIZE
Journal Title: Науковий вісник Національного університету біоресурсів і природокористування України. Серія : Економіка, аграрний менеджмент, бізнес - Year 2018, Vol 2, Issue 290
Abstract
The increase in the quality of information requirements inevitably leads to an adequate increase in the requirements for accounting as a system that provides the processing of primary indicators and their transformation into information that provides for the adoption of sound management decisions. To improve the efficiency of accounting, the growth of its functional efficiency, it is necessary to establish accounting management as a complex system education, with the highest priority is the degree of rationality of methods, methods and techniques used for the formation of information resources, because the skillful accounting organization often turns into a determining factor of a successful functioning of each individual subject of entrepreneurial activity The article deals with the generalization of differentiated approaches to the organization of accounting in agricultural enterprises. The criteria for evaluating the organization of accounting in different types of agroforming are substantiated, in particular: organization of accounting in different types of enterprises; types of accounting that lead enterprises; reporting system; the role of an accountant in the preparation and adoption of managerial decisions; the value of the accounting function in the structure of information management. It is proved that the scale of activity of agricultural enterprises and various organizational and legal forms determine the search for common features and the development of different scenario approaches to the organization of accounting, the growing importance of the role of an accountant in making managerial decisions, extending the limits of the use of financial and managerial reporting and, in general, accounting information in the management system.
Authors and Affiliations
L. M. Riabenko, I. Braut
Keywords
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- EP ID EP445991
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