Duganets N. Account on the enterprises of sugar-beet subcomplex

Object of research: economic operations, what occur in agricultural and processing enterprises that login in beet-sugar subcomplex Khmelinicka region. Purpose of research: to research the particularities of accounting in beet-sugar subcomplex and to elaborate theoretical and practical recommendations of its improvement. Methods: observation, theoretical generalization, comparison, graphic, abstract-logical analysis. Theoretical and practical results: are motivated theoretical, methdological and practical issues of conduct of the accounting on beet-sugar subcomplex enterprises. Scientific novelty: is for the first time proposed conceptual approaches to account ensuring of creation and operation of holding company in beet-sugar subcomplex that will provide the stable development all stage production, conversions and realization on market principle; it is improved structure of costs on production of the beet-sugar products. Degree of introduction:enterprises which produce sugar beets, processing enterprises of Khmelinicka oblast. Sphere, area of use: scientific institutions, agricultural and processing enterprises.