Object of research: is organization and methodology of realization of inventory process in agricultural enterprises of Volyn region. Purpose of research: development of theoretical principles of inventory as a method of account and control and forming of practical recommendations as to improvement of normative, methodical and documentary providing of inventory in agricultural enterprises. Methods of research: analysis, synthesis, modeling, comparison, grouping, specification, questioning, questionnaire, historical method and method of expert estimations, absolute and relative differences. The theoretical and practical results: consist in the fact that we explored and improved theoretical principles of inventory, developed practical recommendations as to improvement of normative, methodical and documentary providing of inventory in agricultural enterprises. Results of the research are reflected in authors’ publications, speeches at conferences and also in village management activity. Scientific noveltyconsists in addition and systematization of theoretical interpreting of inventory and development of recommendations as to improvement of its normative, methodical and documentary providing in agricultural enterprises, namely: for the first time we suggested and interpreted the methodology of inventory quality estimation to estimate with the help of system of indexes the level of its conducting in an enterprise and to define accordance of inventory process with legislative-normative acts; we recommended forms of primary documents for inventory registration of agricultural lots as special objects of account, inventory descriptions of agricultural lots in particular, permanently used and tenantries to represent the information obtained during inventory process; subsequent development was acquired in research of historical conditions, stages and directions of inventory development, as a result of which we found out its tasks which are urgent even nowadays, namely: verification of size of available land, providing of authenticity of balance data, overestimation of assets and obligations, cost estimation of forests, use of inventory during determination of financial results etc; specification of the meaning and determination of the concept “inventory” as a method of account and control, verification and documentary confirmation of presence, state and estimation of assets, property and obligations represented in the accounts of balance and off-balance sheet; specification of stages of inventory process and methodology of its conducting to take into account the features of inventory of property and creditor account receivable; we improved forms of primary documents of inventory of creditor account receivable, immaterial assets, that allows to promote rationality, efficiency and operativeness of inventory of these objects, and also the form of annual final list of inventory results to estimate the state of inventory activity of an enterprise; methodology of determination of inventory results and succession of their reflection on record-keeping and accounting, that contributes to regulation of record- keeping of inventory differences and their taxation. Degree of implementation: Results of the research are applied in practical activity of such agricultural enterprises of Volyn region as “Urozhaj” (Lutsk district), “Rus’ ” (Gorohiv district) and in the educational process of Lutsk State Technical University during teaching such courses as „History of development of record-keeping” “Organization of account and control”, “Record-keeping of national economy branches”. Efficiency of implementation: allows to promote efficiency and rationality of organization and conducting of inventory process in agricultural enterprises, predetermines upgrading of financial reporting and authenticity of its indexes. Sphere (industry) of use: practical activity of agricultural enterprises.
