Documentation of Production and Yield of Horticulture
Journal Title: Проблеми економіки - Year 2014, Vol 2014, Issue 2
Abstract
The aim of the paper is to study the characteristics of the primary accounting in horticultural enterprises as it provides timely, accurate and comprehensive information for the analysis of the enterprise in general and influences effective management decision making. The paper analyzes the current state of the primary accounting of costs and yields of horticulture, it also identifies all weak points, offers ways for its improvement and substantiates the necessity to improve the documentation of qualitative indicators of horticulture products. The author suggests that agricultural enterprises that produce horticulture products should use in their practice Horticulture receipt journal (for specialized farm businesses) and the Act for marking of horticulture products in fruit storage warehouses, which has been improved and clarified.
Authors and Affiliations
Elena Biryuk, Olena Smolska
Keywords
Related Articles
- EP ID EP121746
- DOI -
- Views 121
- Downloads 0
The Essence and Some Accounting Aspects of Product Quality Expenses
The primary objective of the article consists in determination of the substance and structure of product quality expenses in the quality control system, study of the classification of quality expenses based on the accoun...
Essence and criteria of identification of an economic object
The article is devoted to the problem of marking out economic objects among other objects of reality. The methodological grounds of the study is formed on the basis of close interlacing of two directions of development o...
Influence of World Financial Crisis on the Condition of Car Market of Ukraine
In article recent trends in manufacture of automobile production of Ukraine, and also a tendency of development of the automobile market are investigated. Dynamics and structure of manufacture of cars among leading manuf...
Economic Security in the System of National Interests of Ukraine
The system of ensuring economic security is based on understanding and implementing the concept of national economic interests at national and international levels, aimed at maintaining the balance of the economy, its pr...
Internal Audit: Organization Questions On The Enterprises Of Ukraine
The organization questions of internal audit are studied on enterprises in the article. The aims, tasks and functions of internal audits are considered. The stages of internal audit department organization are offered on...