Zhovnirenko O. Financial control of activity of agricultural enterprises

Object of research: the organization and the financial control of agricultural enterprises in Ukraine. Aim of research: development of theoretical recommendations to improve financial control on farms of different organizational forms Methods: dialectic method of knowledge; induction and deduction, monographic, comparison, analysis and synthesis, graphical, tabular, generalization. Theoretical and practical results: realization of division of process of financial control is recommended on the stage, that conditioned by the necessity of his regulation, structure, correct division of facilities and possibilities, necessary for more effective implementation tasks of control process, which it is impossible to execute without the clear and successive equipping with modern amenities and logical systematization of actions of controls. Basic directions of improvement of financial control are offered through the improvement of the use of the informative accounting and upgrading leadthrough of financial control of agricultural enterprises. Introduction of conception of financial control, which foresees the decision of questions of organization and functioning of state financial control in the system of organs of state and communal a sector which will enable to promote efficiency of realization of financial control, is recommended. Novelty: it is carried out theory-methodological ground and development of practical recommendations in relation to the improvement of the use of the informative accounting of agricultural enterprises during the leadthrough of financial control. Determination of "financial control" is formulated and generalization of methodology of construction of financial control is carried out in Ukraine and abroad.. Level of implementation: Results of study used the Ministry of Food and Agricultural Policy of Ukraine adopted to practical implementation of the agricultural enterprise JSC Shamrayivske; included in the draft Law of Ukraine "On State Internal Financial Control", used in the educational process at the National University of Life and Environmental Sciences of Ukraine . Field (industry) used: in the research field; in lawmaking, in the practice of financial control.