Methodological Development for Purposes of Management Accounting in Agriculture and Other Economic Sectors of Ukraine: Comparison and Criticism
Journal Title: Oblik i finansi - Year 2014, Vol 1, Issue 4
Abstract
This article provides a brief overview of guidelines developed for the purposes of accounting support for management of expenses and calculating the cost of goods (works, services) in agriculture sector of Ukraine and in other economic sectors, particularly in construction, trade, transport and so on. Based on the comparative analysis, the common and differ structural logic elements in processed guidance documents are being defined. Separation of these differences made it possible to identify the main benefits of Methodological recommendations for planning, accounting and calculation of costs of goods (works, services) in agricultural enterprises over the similar developments in other sectors, as well to establish key shortcomings of this document, describing the need for its improvement. The directions for harmonization of the guidelines with practical needs and national accounting regulations are outlined with the aim to develop management accounting in agricultural production.
Authors and Affiliations
Oleksandr Panadiy
Keywords
Related Articles
- EP ID EP127056
- DOI -
- Views 216
- Downloads 0
Methodical Principles of Accounting for Grant Support to Ukrainian Agribusiness
In the conditions of reduction in the volume of state subsidies and tax benefits due to the redistribution of resources to finance the defence industry, Ukrainian and international grants have become almost the only avai...
Оподаткування в умовах економіки вільного заробітку: світова практика й виклики для України
Економіка вільного заробітку є відносно новим явищем і характеризується тим, що наявність та стрімке поширення тимчасових, гнучких робочих місць стає звичайною справою, а роботодавці віддають перевагу найму незалежних пі...
Майбутнє корпоративної звітності: історія, перспективи та проблеми
Метою статті є аналіз пропозицій щодо перспектив розвитку корпоративної звітності в майбутньому, а також виділення напрямів та перепон такого розвитку. Проаналізовано історичні аспекти формування нової моделі корпоративн...
Methodical Aspects of the Integrated Reporting Preparation
Enterprises carry out financial and economic activities under constant changes, which directly or indirectly affect the content, volume and structure of information flows arising from identifying, measuring and formalisi...
Stress Testing of Banks in the USA
The banking system of any state is a component of its economic system. Therefore the stability of the entire national economy depends on its smooth and effective functioning. Given the globalization of economic relations...