Lytvynets I. Accounting and control providing of management a lease land relation in agriculture enterprises

The dissertation is devoted to the research and development of scientific statements and practice recommendations for regulatory and accounting reference management software lease land relations in agricultural enterprises. As a result of research the institutional mechanism of recognition, assessment and registration of land lease rights, ensuring fair reflection of assets and incorporate them into economic circulation. The analysis of control and account management software lease farmland to identify areas of improvement. Possibility of assigning the right to lease the land of intangible assets. The proposed system display actions to the right to lease land in the accounts. Complex analysis and improvement of the results of the documentary inventory of leased land resources to prevent violations in the future. Offered a report on the implementation of environmental and economic assessment of crop rotation and balance of nutrients in the soil. As a result of the research found that urgently require amendments to the legislation of Ukraine on the monitoring of soil with the definition of an effective mechanism for the implementation of different actors control functions for monitoring soil and agrochemical certification of agricultural land.