Bondur T. Тhe вook-keeping reflection of processes of recreation of biological assets in a plant-grower

In the dissertation theoretical and methodical aspects of account of processes of recreation of biological assets of plant-grower are considered and the row of practical recommendations is developed in relation to his improvement. Economic maintenance of category is extended "biological asset" and classification of biological assets of plant-grower, taking into account the objects of account of charges and their estimation. Modern development of industry of plant-grower status is analysed in Cherkasy region. The features of method of organization of account of production are reflected, in particular the special attention is spared production charges, their forming and distributing, as they form the basic index of efficiency of menage - actual production cost of products. Classification of charges is improved after their articles. Determination of category of "expense of agricultural production is given". Two forms of documents which will allow to conduct economic control after production activity in industries of plant-grower - "Deed of inventory of presence and charges on growing of biological assets of plant-grower" and "Deed of inventory of presence and charges on collection of products of plant-grower are developed".