Homovij S. Organization and methods of management accounting of biological assets of stock-raising

In dissertation theoretical and methodical principles of organization of management accounting of biological assets of stock-raising are considered and position to their improvement is brought. The informative constituent of management power accounting and her role in the acceptance of management decisions on agricultural enterprises are considered. The present normatively-legal base of account of biological assets is analyzed. A term "biological asset of stock-raising" is improved in accordance with the system of power conversion of processes of production of goods of stock-raising. The analysis of industry of stock-raising is brought around to the today's stage of his development in Ukraine. In particular, large attention was spared to the energy capacity of products of stock-raising and methods of power accounting. Advantages and lacks of application of present methods of money and power estimation are reasonable in the accounting of this industry. In the management power accounting of the article and elements of power charges is defined and a biopower cost price of stock-raising products is registered after them on the investigated enterprises. The clarification in a structure of document "Order about registration politics" is brought in part of methods of biopower accounting and control of quality of stock-raising products. It is swims out Law of Ukraine "On accounting and financial reporting in Ukraine" and from requirements in relation to international standardization of products on the requirements of ISO 9001 and ISO 22000. For farms with an automatically not adjusting microclimate conduct form of magazine "Control after the microclimate of biological assets", that will provide optimal terms for biological assets and maintenance of the prepared products for commodity producers. The algorithm of optimization of biopower processes of stock-raising production is made that can be used for the computer form of conduct of management accounting.