Ternovsky V. Accounting-analytic supplement of given-raw material operation management in agrarian sector of AIC

Object of research: the process of accounting and analytical support of operations tolling for meat processing enterprises of the agricultural sector agriculture. Objective: To study theoretical and methodological principles, the development of practical recommendations for improving accounting and analytical support of operations tolling of meat processing enterprises in the agricultural sector of agriculture. Methods: dialectical, abstract and logical, systematic analysis of economic measurement, monitoring, economic and statistical analysis, causation, expert assessments, modeling. Scientific novelty: first proposed model of accounting and analytical support operations management with tolling on the categorical level, the notion of "contracting-tolling operations" improved method of accounting raw materials and payment for tolling operations in the artist, off-balance method of accounting, order documentation work processing raw materials, the order of incoming and outgoing forms of accumulation and processing of transactions tolling using PC, further elaborated theoretical generalization classification tolinhovyh operations by types of services (production, processing, handling and repair of the goods and consumables) and classification of tolling operations, theoretical approaches to defining the essence of the contract for processing raw materials.