Korobova N. Organization of accounting in agrarian enterprises

Dissertation is sanctified to research of theoretical and methodical problems of organization of accounting and determination of basic directions of her improvement in agrarian enterprises. The theoretical ground of construction of branch registration policy is in-process carried out by a selection methodological, the system and біхевіорального going near her realization. Scientific positions are developed in relation to interpretation of concept of organization of accounting as combination of normatively-legal, methodological and methodical constituents and other segments of accounting with the aim of implementation to them of functions of the informative providing of competitive and permanent development agrarian to the sector of economy of Ukraine. The ways of improvement of the documentary and organizational providing of registration policy are offered on an agricultural enterprise by development of Statute about organization of accounting on an agricultural enterprise, application of that will allow to put in order the system of account on an enterprise. Methodology of estimation of efficiency of organization is worked out on agrarian enterprises, that plugs a sequence and methodical mechanism of determination of efficiency of organization of account as correlation of factors of plenitude of implementation the accounting of tasks and functions in expenses on functioning of such system. Conceptual principles of forming of the system of trade education of accountants are set forth agrarian to the sector of economy of Ukraine and corresponding normatively-instructional providing of the system of in-plant training and certification of accountants agrarian to the sector of economy of Ukraine on the requirements of international standards of account and education. Realization of scientific and methodical developments of dissertation will assist forming of the system of the normatively-legal and methodical providing of effective branch and corporate policy in relation to organization of accounting in agrarian enterprises.