Yarmolyuk O. Accounting of lands resource in the agricultural enterprises

Object of research: land resources and the process of their аccounting at agricultural enterprises of Zhytomyr oblast. The purpose of research: the deepening of theoretical and methodological grounds and development of practical recommendations as to the improvement of the organization and methods of accounting land resource. Methods: of inductions and deductions, analysis and synthesis, historical, logical, monographic, balance, calculation-and-constructive, economic-and-statistical, of observation, selective study, grouping, comparison, correlation-and-regressive analysis. Theoretical and practical results: the principal proposals offered in the thesis will enable agricultural enterprise bookkeepers to objectively reflect the cost of land resources in accounting and to develop the mechanism of accounting and information support in the process of managing the above resources with due account of modern trends in the development of land relations. Scientific novelty: the economic essence of the category"land resources" has been determined, the classification of land resources has been generalized, the working technique of their evaluation has been improved. Degree of introduction: the results of the thesis investigation have been introduced in the work of of Zhytomyr region's agricultural enterprise (including Svitoch and Zlagoda agricultural cooperatives) and in the educational process of Zhytomyr National Agroecological University. Efficiency: allows to provide the subjects of economic management with reliable accounting information required for the analysis and control by the availability, composition, movement, qualitative characteristic and use of land resources of agricultural purpose and, thereby, provides efficient of land resources at agricultural enterprises. Sphere and field of application: practical activities of agricultural enterprises of different ownership forms.