Ishchenko Y. Registration providing of management charges is in agriculture

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0410U004592

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

13-10-2010

Specialized Academic Board

Д 26.350.02

National Scientific Centre "Institute of Agrarian Economics"

Essay

The object of research: the system of account management costs in terms of concentration of capital and influence of global factors on the activities of business entities in agriculture, Vinnytsia region. Aim: is theoretical and methodological basis and development of practical recommendations for improving your software management costs. Methods: induction and deduction, of theoretical generalization and comparison, cause-effect relationships and abstract-logical, economic and statistical, surveillance. Theoretical and practical results: the introduction of the developed systematic approach to organization and method of controlling the cost of your software will allow to use modern information technology in managing the business and meet the needs of management in a timely, reliable, systematic information on the costs for making effective management decisions. Scientific novelty: firstly proved system objects accounting transaction costs in connection with the real objects of management, the methodological approaches to accounting and intragroup transaction costs, improved definition of "cost of biological conversion, cost classification, systematic approaches to accounting for cost centers, received further development of methodological approaches to the calculation of direct costs, methods of distribution of total costs, order the initial recognition of agricultural produce in accounting, organizational approaches to the implementation of cost management information system business group.

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