Knyazeva O. Accounting and control of expenses and profits of enterprises of fish economy

Researches object system of record-keeping and holding the purse-strings and profits of enterprises of fish economy of the Azovo-Chernomorskogo pool. Research purpose: motivation of theoretical principles of forming of charges and profits ta development of practical recommendations in relation to the improvement of method of record-keeping and holding the purse-strings and profits on the enterprises of fish economy of the Azovo-Chernomorskogo pool. Methods: supervision, generalization, analysis, synthesis, grouping, comparison, generalization. Theoretical and practical results: scientific positions and practical developments are formulated allow perfecting the operating method of account of holding the purse-strings and profits of enterprises of fish economy of Ukraine. Scientific novelty: first: motivation conceptual approach to forming of accounting information about charges and profits in accordance with the organization-technological features of enterprises of fish economy of the Azovo-Chernomorskogo pool, basic from which certainly presence of two types of activity (fishing out and production) and seasonal vibrations of source of raw materials; it is improved: classification of profits by grouping of signs after directions of the use of information about profits in the control system; obtained subsequent development: code of analytical accounts from the account of charges on a production after the centers of income and by the centers of charges, that will allow to get analytical information in necessary cuts, depending on the necessities of management. Degree of introduction: the results of dissertation are inculcated in the economies of the Crimean area. Efficiency: will be instrumental in rational organization of account and holding the purse-strings and profits of enterprises of fish economy. Sphere, industry of the use: agroindustrial production of Ukraine.