Kolos N. Accounting in realize owner's rights in agriculture

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0408U000135

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

24-12-2007

Specialized Academic Board

К 26.004.01

Essay

The dissertation deals with theoretical, methodological and topical aspects of assessment and monitoring property's relations at agricultural enterprises. The work deals with trends and prospects of accounting development at agricultural enterprises where the author also consideres the impact of organizational peculiarities on structuring of the assessment and monitoring system withing properties relations. Modern tendencies in property's relations at agricultural enterprises were analysed and grounded, necessity and ways for its implementation into agricultural accounting system proposed. The dissertation is devoted to the urgent problems of accounting improvement of lease relations to properties share that will promote protection of shareholders' interests. The methods of accounting for profits distribution for agricultural enterprises and recommendations of its introduction are presented in the work. Also the dissertation is devoted to provide inform for realize such owner's right like protection right at agricultural enterprises. Methodological aspects and monitoring models for property's relations are recommended as result of the research.

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