Kondriuk L. The operative lease account in agriculture of Ukraine

Object of research: the account of operative lease of ground and property in the agricultural enterprises of Chernovtsy area. The purpose of research: theoretical-methodical substantiation and decision of a complex of questions connected to improvement of the account and the control of operative lease in the agricultural enterprises of Ukraine. Methods: an induction, deduction, relationships of cause and effect, abstract - logic, comparison, interrogations, monographic, graphic, account-structurally. Theoretical and practical results: the theoretical-methodological questions of the account and control of operative lease in the agricultural enterprises of Ukraine are worked. Scientific novelty: the functions of lease are systematized, the concept "the account of lease" is determined, the influence legal attitudes "possession" and "usage" on the account of rent is established; the forms and circuit of documenting are developed; the account 686 "Account of accounts on operative lease" is offered. The forms of the control, principles of rent and classification of a rent payment are advanced not balance the account on lease. Degree of introduction: the results of research are accepted to introduction by the enterprises and establishments of management of an agriculture, are used in educational process of Podolsk state agrarian-technical university. Efficiency: the development will improve system of the account of operative rent of ground and property in the agricultural enterprises of Ukraine; will generate accessible volume of the necessary information of high quality, will improve rent and relationes of the property in general. Sphere, area of use: the Ministry of agrarian policy of Ukraine, agricultural enterprises.