Baevskaya L. Business Accounting of Agricultural Enterprises that are Integrated to Enterprises in other Branches

Object of research: registration process of economic activities of the agricultural enterprises of the Donetsk and Kharkov areas integrated with the enterprises of other kinds and branches of economic activities. The purpose of research: development of scientifically proved recommendations on improvement of accounting in the agricultural enterprises which are a part of integrated formations. Methods: a dialectic method of knowledge, structural synthesis, methods of uniform similarity and a divergence, method of accompanying changes, ordering, hypotheses, assumptions, historical, methods of revealing of functional essence, the analysis and synthesis, an induction and deduction, analogy and comparison. Theoretical and practical results: actions on improvement of system of accounting in the agricultural enterprises as objects of integration are offered. The system of accounts of accounting, the rational organization of the shown account in the integrated formations, and also a technique of formation of data of the internal reporting with the purpose of development of tactics and strategy of development of the agricultural enterprises has received development. Scientific novelty: objective necessity of improvement of system of accounting for the agricultural enterprises which are a part of integrated formations, as information basis of acceptance of administrative decisions and monitoring of their efficiency is proved. A degree of introduction: development are introduced in practice of the separate agricultural enterprises (branches) of the integrated association, on branch "Agrarian firm "The Miner" The joint-stock enterprise "Mine by it. A.F.Zasjadko ", In the main enterprise of the integrated association "Mine it. A.F.Zasjadko" of Donetsk. Results of researches are used in educational process of Donetsk institute of the market and social policy. Efficiency: the executed researches will allow to approach as much as possible the information of accounting to needs of acceptance and maintenance of support of current administrative decisions at all levels. Sphere, area of use: the agricultural enterprises integrated with the enterprises of others branches.