IMPROVEMENT OF ACCOUNTING AND ANALYTICAL SUPPORT OF CURRENT BIOLOGICAL ASSETS OF CROP PRODUCTION

Keywords: accounting in agriculture, crop production, biological assets, biological transformation cost, ABC-analysis.

Abstract

Biological assets play an important role in ensuring the socio-economic development of rural areas. They are the resource base for the development of the productive forces of society, above all, the country`s labour potential. Due to biological transformation, the organization and accounting of the resources are quite complex. The system of current biological asset management in plant production can function effectively only if it is provided with proper accounting and analytical support, which includes a set of measures aimed at accumulation of raw data, grouped in a specific sequence and systematized by methods and techniques of economic analysis. The article proposes tools to improve accounting and analytical support of biological assets, clarifies the goal and defines the tasks and main stages of analysis of current biological assets. The main issues of accounting for biological assets have been outlined. Organizational principles of analysis of current biological assets produce in crop production have been generalized and specified. Key lines, tasks and elements of accounting and analytical support for the effective management of agricultural enterprises have been identified. The lines-of-analysis of current biological assets of crop production with specifications have been formed. The ABC-analysis of biological transformation cost have been applied. The value of study results is in theoretical and methodological support and solution of practical issues related to the improvement of accounting and analytical support of current biological assets in crop production.

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Published
2020-07-09
How to Cite
Proskurina , N. M., & Pushkar , I. V. (2020). IMPROVEMENT OF ACCOUNTING AND ANALYTICAL SUPPORT OF CURRENT BIOLOGICAL ASSETS OF CROP PRODUCTION. Bulletin of Zaporizhzhia National University. Economic Sciences, (2 (46), 35-40. Retrieved from http://journalsofznu.zp.ua/index.php/economics/article/view/361
Section
National economy’s market mechanisms of accounting, analysis and audit