Ivanyuta P. Internal agricultural accounting in the sub-rents production of agricultural enterprises

The object of research is the process of organization internal agricultural accounting in the sub-rents production of agricultural enterprises. The aim of dissertation research is ground theoretical and methodical based of organization internal agricultural accounting in the sub-rents production of agricultural enterprises and creating practical recommended to the improve formation of organization and economic mechanism management costs the subject economic Ukraine. Methods - dialectical, statical and financial-economic analysis, rows speakers, treatment value, economic and mathematical modeling, graphical, induction, deduction, cause and consequence connecting, abstract and logical.Novelty - Conceptual ways to the formation of internal agricultural accounting and its place and role in the organization of economic accounting and management system have been determined in the thesis. Production expenses accounting is the main function of internal economic accounting. The evaluation of operation technological expenses at agricultural enterprises of Poltava region their changes according to economic elements during 13 years (1990 - 2003) is given: the effectiveness of internal economic accounting is revealed especially in the conditions of cheque form of controls and in the connection with using informational systems and local computer networks. On the basis of internal economic information express - analysis the author suggests that centers of expenses and responsibility be created using the models of distributing expenses of non - finished production and general production expenses. Indicators of reacting profits (coefficient of marginal income, safety margin, operational key factors) during estimating budgets should be defined; practical experience of cheque form of control over productions expenses are generalized.Results of researches - practical assessment is received results to belong in the asserted and additionally of methodical based the internal agricultural accounting in the sub-rents productionof agricultural enterprises by directed on the: rational of used material, labor and other resours production provided the wrong time analyses and control with created cost-price separated types production, is perfecting operate influence on the cause what lead to the digress from budgets activity in the cut centers of expenses, responsibility and revenue. Area - Accounting.