Klimenko O. Accountance and monitoring biological assets of animal production

Dissertation work is focused on substantiation of abstract theorems and development of operational guidelines regarding organization and methodology of accountance and monitoring of operations with active biological assets of animal production.The representation of term "biological assets" is clarified. Inventory of active biological assets of animal production is available towards future reference and technological availability for usage on basis of which setup of a project of accountance is established. Estimating procedures of active biological assets of animal production is developed to the amount of which is equivalent to its original cost, but not higher its fair value. Retirements of animal deaths is established depending on its reasons: through an individual's fault who is responsible for material valuables in a consequences of natural calamity, and other disasters associated with technological characteristics of livestock management. Synergies between types of inspection and levels of management is determined. The organizational and methodological situation of internal and external monitoring of active biological assets of animal production is developed.