ESTABLISHMENT AND FUNCTIONING OF SERVICE COOPERATIVES IN THE DAIRY INDUSTRY: ACCOUNTING, REGULATORY AND LEGAL PROVIDING
Journal Title: Інноваційна економіка - Year 2017, Vol 67, Issue 1
Abstract
Purpose. The aim of the article is the consideration of the questions concerning legal, accounting and tax support of agricultural service cooperatives of procurement of milk raw to improve the efficiency of their functioning. Methodology of research. The following methods are used to study accounting and analytical aspects for the establishment and operation of milk agricultural cooperatives: induction and deduction – in substantiating the essence of the category “agricultural cooperative” and in the compilation types of agricultural cooperatives; method of system analysis – in the study of the benefits for establishment and operation of milk agricultural service cooperatives. Finding. The essence of the category “agricultural cooperative” is determined and the types of agricultural cooperatives are summarized. Advantages of the establishment and operation of milk agricultural service cooperatives are systematized. The main stages of creating agricultural service cooperatives and their state registration are determined. The principles of the dairy service cooperative are found. The model of servicing dairy cooperative is shown. The questions of accounting and taxation dairy service cooperative from documenting business transactions to preparing financial and tax reporting are generalized. The main threats to the creation of dairy service cooperatives are determined. Originality. Legal and regulatory, informational, methodological and accounting providing the establishment and functioning of agricultural service cooperatives is substantiated. Practical value. Considered approaches in the article and practical solutions for the creation and functioning of agricultural service cooperatives can get accurate and most complete information for decisions on legal, accounting and tax support of activity.
Authors and Affiliations
Olha Leha, Liudmyla Yaloveha, Tetyana Priydak
Keywords
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