Prohar N. Accounting and controlling of financial results in agricultural enterprises

The given thesis is meant for research upon organization and methods of accounting and controlling of financial results in agricultural enterprises for the purpose of developing some projects as far as their improving is concerned. The above mentioned research studied historic viewing of benefit headstone different branch of science are displayed and offered an author's understanding of the given category. Necessity in classifying the financial results was proved by efficient and legal matters. The set of theoretical, conceptual and methodical tasks of methodical approach providing logic of the carried out research was defined. Subaccounts to benefit and expense accounts were specified, the forms of bookkeeping register and financial reporting were improved. Detailed elaboration of controlling and accounting information for financial results based on analytical accounts of first-fifth category was offered, the form of inside segment reporting on benefits (deprivations) taking into consideration marginal approach was set forth. The matrix-informational model of financial results enabling to work out 16 types of financial results was elaborated. Internal and external controlling models of financial results in plant growing were worked out.