Chervinskaia S. Determination and consideration of financial results of activity of agrarian enterprises

Оbject - registration processes of the operating system of determination and reflection of financial results of activity of agrarian enterprises of Ukraine; methods - dialectical method of cognition of the economic phenomena (supervision, analysis and synthesis - at collection and study of economic information, induction and deduction - at the theoretical comprehension of problem, analogy and design, abstracting and other) methods of modern economic and statistical analysis; novelty - essence of economic category is definite "financial result of agrarian enterprise", the necessity of differentiation in the financial reporting of result of basic activity on two kinds is grounded: from realization of agricultural and unagricultural product, the proper system of sub-accounts is offered, the method of determination of financial results of activity of agrarian enterprises for different users of economic information is improved, method of determination and analysis of charges taking into account the level ofinflation ; industry - agriculture