РОЗВИТОК МЕТОДОЛОГІЇ БУХГАЛТЕРСЬКОГО ОБЛІКУ В УПРАВЛІННІ ЗЕМЕЛЬНИМИ РЕСУРСАМИ
Journal Title: ВІСНИК ПРИАЗОВСЬКОГО ДЕРЖАВНОГО ТЕХНІЧНОГО УНІВЕРСИТЕТУ Серія: Економічні науки - Year 2017, Vol 1, Issue 33
Abstract
I. Tarlopov. Development of accounting methodology in the management of land resources. The article presents the results of research methodology of accounting land. The essence of land and land plot is determined, the main land use objects in agricultural enterprises are listed. The comparative characteristic of the land plot with other factors of production is given. The main principles, goals and tasks of land plot registration are formulated. Six basic methods of formation of the accounting information which in aggregate form a method of accounting of the ground grounds are characterized. Proposed codes of accounts and sub-accounts for the registration of land use in agricultural enterprises. In the course of the research, the principles of forming the methodology for accounting of land resources in Ukraine are analyzed. The chronology of the main changes that occurred in the methodology of accounting for land use during the years of Ukraine's independence is given. As a result of the conducted research it is established that modern challenges of globalization have an ambiguous impact on the development of the methodology of accounting for land use in the country. The introduction of universal international financial reporting standards weakens the effectiveness of the entire accounting system in land use, since it does not take into account the requirements of the local economy, landscape conditions and legal regime for the use of land in the country. It is proved that the improvement of the methodology of accounting for land use should go in one direction with the practice of legal regulation of land relations.
Authors and Affiliations
Igor Tarlopov
Keywords
Related Articles
- EP ID EP445655
- DOI -
- Views 49
- Downloads 0
ОЦІНКА ЕФЕКТИВНОСТІ МОТИВАЦІЙНОГО МЕХАНІЗМУ ІННОВАЦІЙНОЇ ДІЯЛЬНОСТІ ПЕРСОНАЛУ ПІДПРИЄМСТВ
V.Gonchar. Assessing the efficiency of motivation mechanism of enterprise staff’s innovative activity. We have studied factor-criterion characteristics influencing the efficiency of the motivation mechanism for staff ma...
Impact of the level of wage on the budget of the united territorial communities.
The formation of budgets of the united territorial communities and its structure are researched. It is determined that the revenues to the budgets of the united territorial communities consist of three elements: tax reve...
СУЧАСНІ ТЕНДЕНЦІЇ РОЗВИТКУ ПІДПРИЄМНИЦТВА В УКРАЇНІ
L. Kapranova, M. Kapranov. Modern tendencies of development of business in Ukraine. The article makes an attempt to reveal the modern world trends occurring in the global economic environment. It is proved that the trend...
Improvement of investment activity of food industry enterprises in conditions of reforming the tax system of Ukraine.
The article presents the results of a study of the investment attractiveness of the food industry in Ukraine, the investment activity of food enterprises and the relationship between the profit tax and the investment act...
ДОСЛІДЖЕННЯ СУЧАСНОГО ПОТЕНЦІАЛУ МОРЕГОСПОДАРСЬКОГО КОМПЛЕКСУ УКРАЇНИ
A. Gurenko, E. Schenykova, M. Yevsik. A study of the current capacity of a marytime complex of Ukraine. Disclosed the essence and elements of a marytime complex of Ukraine. It is determined that the current management sy...