Gudzenko N. Sale Accounting and Audit in the operational activity of the agricultural enterprises

The dissertation is devoted to the theoretical and methodological basis principles, the scientific practical recommendation in the sphere of the accounting improving and sale audit intensification in the operational activity of agricultural enterprises in the transform economics conditions are given. The theoretical-methodological principles are generalized in order to disclose the economic essence of the sale, its place and role in the operational activity of the enterprise. The opportunity of risk minimizing and prevention connected with agricultural production sale is researched. It was done due to system of internal audit. The sales politic model of an emprise is made, its influences on audit organization are analyzed. It's proved why the setting of cost price is necessary in accounting, management and audit. The classifications of sales cost were modernized in order to form the commercial cost price and correct valuation of the operational activity results. The internal audit sales activity were added by new methods. They enable us to raise its effectiveness.