Berdnikova T. Accounting and analysis of financial results of agricultural enterprises

The dissertation investigates theoretical and methodical basis of accounting and analysis of financial results of an enterprise activity. Modern condition of financial efficiency of agricultural production is studied. The author proposes conceptual approach for constructing of accounting and analytical provision of financial efficiency management, substantiates methods and algorithms of accounting and analytical providing of management of expenses and profits, financial results of agricultural activity and the choice of the alternative computer program of its realization. Methods of financial efficiency arrangement are perfected taking into consideration provisions of Accounting Standard 30 "Biological assets". Methods of financial results analysis are enhanced. It gives possibility to estimate their level more impartially and forecast more objectively, as well as to choose alternatives of enterprise development, to manage its expenses and revenue more effectively, to reshape financial results of enterprise activity.