Semenyshena N. Сommunication and information-analytical functions to accounting reporting of agricultural enterprises

Research object: information, necessary for administrative activity and communication of subject's management, and processes of its aggregative in accounting control taking into account the informative queries of different users. Research purpose: theoretical and methodological grounds of communicative and information-analytic functions of accounting control of agricultural enterprises, development of suggestions and recommendations in relation to the improvement of structure and composition of basic forms of accounting control and expansion of its informative possibilities in administrative activity. Methods: history-logical, decomposing, scientific abstraction and design, generalization, grouping, analogy and comparison. Theoretical and practical results: consist of development of complex of suggestions and recommendations, directed on the improvement of accounting control as bases of informative support of leading managerial staff, owners of enterprise, real and potential investors and other subjects of business, which accept decision on the basis of analytical interpretation of indexes of accounting control in agricultural enterprises. Scientific novelty: first: on basis the conducted history-logical researches of accounting control a division into the periods of its development is offered with the ground of introduction to the scientific appeal and determinations of concept "Communicative function of accounting", as ability to carry out an exchange information between communicants and formings of contacts and co-operation between them through the generalized system of characters for the receipt of communicative effect; improved: signs of classifications of accounting on the modern stage of forming of relations of markets and such are selected as a result: specific sign, character of influence on the object of management; degree of generalization; degree of confidentiality; composition; urgency of presentation; degree of regulation; got further development: grounds of expedience of application of term"accounting control" in normative documents. Degree of introduction: research results are accepted to introduction enterprises and organs of management agriculture of the Khmelnitskoy area, used in the educational process of the Podilskogo state agrarian-technical university. Efficiency: developments will assist expansion of informative possibilities of annual accounting report. Sphere, area of the use: Ministry of agrarian policy of Ukraine, agricultural enterprises.