Pasenko V. Accounting and analysis of agrarian enterprises financial results

Object of research: the process of organization and methodical aspects in the field of accounting and analysis of agrarian enterprises financial results under market relations conditions. Purpose of research: a substantiation of theoretical, scientific-methodical and practical aspects of the operating system of accounting and analysis of agrarian enterprises financial results under market relations conditions. Methods: theoretical generalization, comparison, induction and deduction, graphic, abstract-logical, systems analysis, economic and mathematical. Theoretical and practical results: consist in development of complex of the scientifically grounded recommendations from the improvement of method of consideration and analysis of profits and charges of agrarian enterprises, in achievement of possibility of application of the developed suggestions by accounting and economic department of enterprises. Scientific novelty: consists of theoretic - methodological ground and development of the recommendations, directed on the improvement of the income accounting, expenditures and analysis of agrarian enterprises financial results. For the first time developed in according to P(С)BO 30 "Biological assets" the form of section of Notes to the annual financial report "Financial result for a financial year from agricultural activity". The recommendations about analysis of over-normative production expenses. The accounting registers of agrarian enterprises were perfected too. The new analytical methods had been suggested and tested as well as the new system of marginal analysis indicators for estimation of agrarian enterprises financial results.Level of implementation: the main results of researches are used in agrarian enterprises, managements of agroindustrial development and scientific institution.