Martsenyuk R. Registration and Control of Agricultural Products and Raw Materials Procurement and Distribution

3/ Object: Object: procurement processes and distribution of agricultural products and raw materials, the current system of accounting and internal control. Objective: development theoretical principles and practical recommendations for improving accounting and internal control of provision processes and sale of agricultural products and raw materials for the purpose of the management efficiency of the enterprises in the circulation sphere. Methods: theoretical generalization, clustering, classification and comparison, induction, deduction, observation, comparison, analysis, systems approach, formalizing, modeling. It is offered: methodological and organizational support system of accounting and control of procurement and distribution of agricultural products and raw materials, improved – conceptual approaches to forming information flow procurement and distribution activities of the enterprise, the primary accounting documents, organization of accounting procurement and distribution enterprises in the allocation the centers of cost and the responsibility centers, methodic of accounting procurement and distribution of agricultural products and raw materials, which is included in indirect costs (transport and procurement cost, sorting costs of products and raw materials, the cost of pre-training, cost of distribution and other indirect costs) in the production cost through sharing, as well as assigning costs to long-term storage in prepaid expenses and turn them over to the sharing to sale costs between income, the organization's internal control procurement and distribution activities of enterprises through clear definition of procedural and structure of the internal control procedures, the rational allocation of control functions by artist from release levels of control according to centers of cost and the responsibility centers. Scope of usage: the enterprises in the circulation sphere, engaged procurement and distribution of agricultural products and raw materials.