Melnychuk B. Accounting providing of cost management in agricultural enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0408U004605

Applicant for

Specialization

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

23-10-2008

Specialized Academic Board

К 26.350.02

Essay

Dissertation is devoted to research of theoretical, methodological and practical problems of information providing about expenses of agricultural activity that is formed in the system of accounting, for satisfaction of queries of different levels of agricultural enterprise management. The ways of improvement of the registration providing of management by the charges of agricultural activity are offered, financial results from agricultural activity determining methodic is improved together with the tables of Annual report of agricultural enterprises in part of information about agricultural activity disclosing. The substantive provisions offered in dissertation will allow accountants of agricultural enterprises to form reliable information about cost of production level and composition taking into account the requirements of standards IFRS 41 "Agriculture" and national standard 30 "Biological assets", which managers need to increase of efficiency of their activity.

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