Gnezdilova E. Organization of consideration of analysis of the work of vehicles transport of agrarian enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0406U004743

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

15-11-2006

Specialized Academic Board

Д 26.350.02

National Scientific Centre "Institute of Agrarian Economics"

Essay

Object of investigation: is a process of use of transport facilities agricultural enterprise that subjects to the image in system of the account, reporting and analysis. Purpose of the study: is concluded in theoretical motivation and development practical recommendation for improvements to organizations of the account and analysis of the functioning of transport facilities in agricultural enterprise for provision of efficient management transport section. Methods: dialectical, abstract logical and system analysis, observations, causal relationship, modeling. Theoretical and practical results: are concluded in motivation and improvement to organizations of the account and analysis of use of transport facilities in agricultural enterprise. Scientific novelty: for the first time: is determined to functions and tasks of the operative account of use of transport facilities for their type (the motor transport, tractor transport) in reorganized agricultural enterprise that will provide scientifically motivated approach to organizations of the operative account and analysis of transport facilities in modern condition; it is elaborated: categorization of factors of presence and use of transport facilities through grouping them on three linearity principle - in groups and subgroups, is chosen subgroups for analysis of the factors to capacity of transport facilities, capitalization and economy transports, which will enable to form the efficient system of analytical factors for taking effective management decisions for rational use of transport facilities and checking for level of costs on their contents; it is advanced: forms to statistical reporting, in particular: are complemented generalizing tables report statistical forms 1-tr and 2-tr table with image of factors of presence and work other type transport (the tractor and horses), which perfect informative statistical examinations and will enable to analyze efficiency of the functioning the miscellaneous type transport in miscellaneous cut; have gained the following development: approaches for improvements to organizations account-analytical functioning use of transport facilities in agricultural enterprise. The Degree of the introduction: results to theses are introduced in facilities Zaporizkoy area and Ukraine. Efficiency: will promote the improvement to organizations of the account and analysis of the functioning the transport facilities agrarian enterprise. The Sphere, branch of the use: agroindustrial production of Ukraine.

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