Zelenko S. Organization of record-keeping and analysis in the agricultural cooperative stores of productions

Object of research: process of the organisation of book keeping and the analysis in agricultural production co-operatives of the Volynsk area. Research objective: development of theoretical bases and working out of practical recommendations concerning the book keeping and analysis organisation in agricultural production co-operatives. Methods: an induction and deduction; theoretical generalisation and comparison; the system approach; the analysis and synthesis; abstract-logical; monitoring, groupings, statistical and economic and graphic. Theoretical and practical results: the proposals stated in work, allow to increase qualitative level of organization of registration process in agricultural production co-operatives, providing more effective using of accounting information for management aims and its disclosing in the financial reporting. Scientific novelty: for the first time logistical function of the organisation of accounting process is allocated, the order of estimation of level of conformity of book-keeping policy in agricultural production co-operatives to inquiries of users of the information is developed; it is improved forms of primary and summary documents on granting of agricultural services to legal and physical persons, classification of internal regulations by the account organisation, algorithm of formation of internal standard documents by the account organisation; has got the further development the specification of essence of concept "the book keeping organisation", involving of indicators of the analysis of the financial reporting, formation of a target orientation of a registration policy on a substantiation of a choice of methods of the account for display in the financial reporting to an element of financial strategy of the enterprise. Introduction degree: results are used in economic activities of agricultural production co-operatives of Volynsk area, and also Central administrative board of agroindustrial development of Volynsk regional state administration; separate positions are used in educational process of chair of the account and to audit of Lutsky National Technical University.