Nastenko M. Accounting and control of emergency activity of agriciltural enterprises.

Research object are the economic relations concerning emergency activity on agricultural enterprises. Research purpose the ground and perfection of theoretical bases and development of methodical approaches to consideration and control of emergency activity, directed on the receipt of timely and objective information for the necessities of management on agricultural enterprises. Methods: comparison, grumping, expert estimations, analysis. Theoretical and practical results: the formulated scientific positions and practical developments allow to perfect consideration and control of emergency activity of agricultural enterprises. Scientific novelty: first: new approaches to consideration of emergency activity taking into account the specific of agrarian production with the purpose of the informative providing of management by the factors of warning of emergency charges and timely reaction on elemental processes are offered, that allowed to ground notion of emergency activity, to develop classification of emergency events; improved: organization of internal financial control of emergency activity on the basis of adaptation of world experience in the direction of rise of his effectiveness, information and effectiveness; got subsequent development: notion vehicle of definitions, that characterizes emergency activity in normative book-keeping documents in time of offered by the author of theoretical grounds of the following notions: emergency event, emergency activity, emergency profits and emergency charges. Degree of introduction: the results of thesis are inculcated in the economies of the Winnitca region and Ukraine. Efficiency: will promote rational organization of consideration and control of emergency activity of agricultural enterprises. Sphere, vetvi the use: agroindustrial production of Ukraine.