Koval N. Accounting for financial performance of agricultural enterprises

Object of research: process and methodology of accounting financial performance of agricultural enterprises. Objective: To research and applied study of theoretical positions and recommendations for improving the methodological and organizational principles of accounting financial performance of agricultural enterprises on management requirements. Methods: dialectical knowledge, historical, logical, inductive, deductive, economic statistics, logical analysis, information modeling, the book linking, graphics, control. Scientific novelty: the first developed model accounting finance agricultural enterprises, improved approaches to the methodology of calculation of the financial activities of agricultural enterprises, reflect the operations of financial activity in accounting, forming in the accounting of financial expenditures in accordance with P(S) 31 "Financial expenses" assessment types and forms of financial activity of enterprises of different organizational forms, obtained the further development of the definition of "financial activities", analytical data structure report of cash flows in terms of financial performance, reflected in the Order of the accounting policies of enterprises borrowing costs on financial need and tax accounting under accounting standards and other regulatory requirements, methodical elements of control operations of the financial activities of agricultural enterprises.