Bratchuk L. The account of lease operation in agricultural enterprises

Object of investigation: are a lease operations, order to their organizations and images in system of the account agricultural enterprise. The purpose of research: study, estimation of the theoretical positions and acting practical persons of the account lease operation, recommendation and offer development for improvements of the methods and organizations of the account lease operation in agricultural enterprise. Methods: inductive, deductive, balance, graphic, grouping, benchmark analysis. Theoretical and practical results: worded scientific positions and practical developments will allow im-proving the account lease operation in agricultural enterprise. Research novelty: are for the first time offered uni-fied forms document primary and analytical account lease operation, which provide increasing operatively and objectivity of their account; have got the most further development an interpretation to essence of the notion "lease" and offers for reinforcements of the legal registration of the agreements of the lease prop-erty and the land in a part of revision of their positions and when using the sublease of the land; the advanced categorization lease operation for need of the account-ing, which takes into account specifics an object leases and their account provision; the positions to organizations of the account comparatively separate element account politicians and are determined con-crete positions, which subjects to the image in order about account politician of the agricultural enterprise at realization lease operation subject of the lease rela-tions. Extent of inculcate: results to thesis's are introduced in agricultural enterprise Mogilev-Podoliskogo region Vinnickoy area. Effectiveness: will promote the rational organization of the account lease operation in agricultural enter-prise. Sphere, branch of using: agroindustrial production of Ukraine