Krivokon O. The organization of accounting and control in farms

Dissertation is devoted research of organizational aspects of account and control in farmer economies. Organization and legal basis of registration-control process are in farmer economies are researched. The history of the development of the account and control in farmer economies are researched; criteria of choice of optimum form of account and its analytical providing, foreign experience of organization of account is systematized in small agrarian business. The necessities of the informative providing of management farmer economies are specified on micro- and macro levels. The analytical accounting is improved by development of list of record-keeping in relation to farmer economies. The system of necessities of the informative providing of management farmer economies is improved on micro- and macro levels. It is offered, except for existing, organization forms of account in farmer economies which consist in the grant of skilled services attendant service cooperative stores or agricultural deliberative services. The analytical accounting is improved by development the list of the analytical accounting of charges and output of products. The organization forms of book-keeping control are offered in accordance with the specific forms of registering in farmer economies. The integral system of the automated management a farmer economy is developed.