Zamula I. Accounting and Control for Transactions with Fertilizers at the Agricultural Enterprises: Ecological-Managerial Aspect

Object of research – transactions with fertilizers at the agricultural enterprises that are to be shown in accounting and control system. Purpose of research – grounding of theoretical and methodic issues, working out practical recommendations on improvement of accounting and control for transactions with fertilizers at the agricultural enterprises. Methods of researching: induction, deduction, theoretical summarizing, grouping, comparison, historical-logical and systematical approach, analysis, synthesis, observation. The theoretical and practical results: urgent problems of improvement of accounting and control for transactions with fertilizers have been worked out. Results of research can be used in the author’s publications, study materials, conference speeches and in activity of the agricultural enterprises. Scientific novelty consists of establishment, clarifying and solution of theoretical and methodic problems on accounting and control for transactions with fertilizers at the agricultural enterprises. During research the following results with scientific novelty have been obtained: for the first time: the irrationality of the term “ecological accounting”, which is be replaced by the term “accounting for the environmental protection transactions”, has been demonstrated . The necessity of working out special methodic of accounting for fertilizers has been established, grounding on the fact that they can pollute environment; the following has been improved: classification of fertilizers taking into account accounting goals has been improved; disclosure of revenues and expenses from other operational activity of an agricultural enterprise, which are connected with protection of environment, in the financial reporting; methodic of accounting for the fertilizers at the agricultural enterprises: the way of evaluating the fertilizers of own production has been defined and the way of fertilizers’ value appropriation into the expenses of planting has been offered; the normative provision for accounting for inventories; the following has got the further development: accounting objects assignment connected with environment protection; methodic of internal business control for operations with fertilizers. Extent of implementation: results of research are being used in the activity of the agricultural enterprises of Berdychiv district of Zhytomyr region (PSP “Vira”, STOV “Slobodyshchenske”, STOV “Hazhynske”, PP “Klymchuk”), in Department of Agriculture and Provision of Berdychiv District State Administration of Zhytomyr region, as well as in study process of ZSTU while teaching “Financial Accounting” and “Accounting at the Agricultural Enterprises”. Efficiency of implementation: provides forming of effective system of accounting and control for transaction with fertilizers. Sphere of usage: business activity of the agricultural enterprises of all types of ownership