Nikolashyn А. Construction of the system of accounting information in agricultural enterprises in the conditions of computerization

Object of research: organization and economic aspects of accounting information system constraction in agricultural enterprises in condition of computerization. The purpose of research: processing of theoretical principles and elaboration of practical recommendation of formation and accounting information system improvement in agricultural enterprises in condition of computerization. Methods: dialectical method of cognition and system approach, abstraction, generalization, analogies and collations, analysis and syntheses, monographic, economic and mathematical, calculative and constractive.Theoretical and practical results: introduction of elaborated theoretical, methodical and practical recommendations will provide the increasing of effectiveness of accounting information system constraction in in agricultural enterprises in condition of computerization. Scientific novelty: consists in theoretical and methodical grounding and practical solving the problems of accounting information system constractionin agricultural enterprises in condition of computerization. For the first time offered to use the term "accounting compiter system" as a system of accounting with abilities of selfcontrol that uses of human and mashine labour and consists of corresponding subsystems; improved the estimation of electronic document turnover not only as a documents movement but as rights transmission; elaborated the principles of electronic documents constraction by giving obligatory requisition list needed for getting legal status of electonic document. Degree of introduction: the results of thesis are used in agricultural enterprises activity, state management organizations and scientific institutions.