Langazova V. Organization of the account in agricultural servicing cooperative

Object of research: organization of registration works in agricultural serving cooperative societies Kiev, Zhitomir and Rivne areas. The purpose of research: development scientifically - are proved of offers on perfection of organization of the account in agricultural serving cooperative societies. Methods: a dialectic method of knowledge and system approach, historical-economic, monographic, method of a relationship of cause and effect, modeling. The receptions of an abstract-logic method (analysis, synthesis, induction, deduction) are used, Theoretical and practical results: the methodological bases of construction of registration process are proved, the elements of organization of registration process, including methodological, technological and organizational-structural are structured. The organization both technique of the account of services and accounts with the members of cooperative society and contractors is advanced. Scientific novelty: the treatment of concept "organization of registrationprocess" is profound; the elements of organization registration process are structured; the tasks of the administrative account in serving cooperative societies in a section of its objects and functions are determined; is proved, that the features of the account of services, expenses and incomes, and also accounts and cooperative payments in serving cooperative societies demand centralization of registration-analytical works at the uniform registration-marketing centre; the functions and organizational structure of the registration-marketing centre are proved; it is offered to apply to conducting the account in serving cooperative societies developed of the documentation form, subaccount, technique of the account of services and cooperative payments; have received the further development: the orders of reflection in the account of operations on granting services according to the chosen members of cooperative society by the circuits of economic mutual relation and organization of the automated processing of the registration information. Degree of introduction: the basic results of research are recommended for introduction in agricultural serving cooperative societies National union of agricultural cooperative societies of Ukraine, Kiev regional consulting agrarian service; are introduced in agricultural serving cooperative societies "The Маkаrоv village service centre", "The Popilnya agrarian trade house", „Zahidny", educational process of Lugansk national agrarian university. Efficiency: use of results research in practice will allow to improve organization of the account in agricultural serving cooperative societies. Sphere, branch of use: registration-analytical activity of the economic device of agricultural serving cooperative societies.