Koval P. Accounting and auditing of budget agricultural enterprises activity

Thesis is dedicated to the actual problems of improving the systems of accounting and controlling activity of agricultural budget enterprises to promote increasing their effective development and economic growth in the conditions of forming market relations in Ukraine. Thesis investigates tendencies of development and problems of budget agricultural enterprises, the influence of their managerial technological peculiarities on accounting, economic analyzing and controlling. On the basis of the investigation "Recommendations on accounting, analyzing and controlling activity of budget agricultural enterprises" have been worked out. Application of memorial-order form for budget enterprises by using common for AI system documents in accordance with the "Methodical recommendations on planning, accounting and calculating produce cost price (work or service) in agricultural", the table of transferring from journal-order form to memorial-order one, the programme of revising financial economic activity, order ofselective testing places of commodities and materials storage have been proposed. In order to improve information management of expenses methods of management accounting: determination of break-even point, budgeting, method "standard-cost" have been proposed. The peculiarities of economic analyzing, forecasting, business planning have been grounded.