Bogdanyuk E. Accounting and analytical support of horticulture biological assets management

The dissertation deals with the research of accounting and analytical support of horticulture biological assets management. The definition of biological assets is considered in the dissertation. The treatment of their economic essence is specified and their classification is developed. The current state, tendencies of horticulture in Ukraine and the main regions of Podillia are estimated. Accounting and analytical support of formation and use of biological assets is analyzed. The main stages of physiologic growth of horticulture biological assets which have a practical value for the formation of the system of accounting and analytical support of their management are selected. The model of accounting and analytical display of direct costs for the production of horticulture biological assets and products that enables to estimate the main parameters forming its competitiveness is proposed. Quantitative and qualitative dependence of fruits and berries cultures from soil and climatic, biological, economic and agrotechnical factors that increase estimation objectiveness, forecast of horticulture development, influence the process of decision of the necessary quantity and quality is determined. The principles of the improvement of accounting and analytical support of horticulture biological assets management that take into account branch specification of their formation and use and influence branch development and food safety of the state are proved.