Kitaychuk T. Accounting and control of material assets in the agrarian forming

Object of study: business operations of inventory in agrarian formations. Aim: generalization and theoretical improvement of accounting and control inventory in agrarian formations, the development of practical recommendations for improvement of objective information on inventory holdings in the financial statements. Methods: dialectic method of knowledge, system-comparative analysis and synthesis, systematic approach, comparison, and monographic historical, induction and deduction, peer reviews and monitoring surveys, methods of grouping and statistical comparisons, associations and analogies. Theoretical and practical results: is to improve accounting and control process conditions and the factors determining the effective use of agricultural units inventory to play the production cycle, efficiency, increasing resource potential. Scientific novelty: first proposed natural accounting inventory singled out as part of the operational inventory control, improved classification and structure of inventories, analytical summary of information on commodities and materials to the needs of management accounting, internal control method of inventory; acquired further development of the organization keeping inventories, initial registration form and analytical reporting on inventory, elements of accounting policy choice of accounting methods and forms of inventory, the essence of inventory, methodical reflection component interconnection accounting registers inventory for the Journal-order forms.