Tsaruk N. Accounting and analytical support of the management in vegetable complex

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0414U004384

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

15-10-2014

Specialized Academic Board

Д 26.350.02

National Scientific Centre "Institute of Agrarian Economics"

Essay

The thesis aims to develop theoretical foundations and methodological principles of construction of accounting in vegetable complex and to develop the practical recommendations related to improving teaching and organizational aspects of accounting and analytical support of management in this area. In the thesis an effective marketing-oriented system of accounting and analytical support of vegetable complex was modeled. This model allows to establish operational and sufficient information links between micro-, meso- and macromanagement in the vegetable sector. The need for expansion of facilities of the accounting in vegetable complex in theoretical and practical aspects was proved. The suggestions to improve cost accounting and costing of vegetable products were developed. It has allowed to obtain deeper analyticity of accounting, wider opportunities for cost control and to approximate methodological principles of such accounting and costing to the international accounting standards requirements. The order of reporting about the quality of vegetable production was proposed. This will serve for the purpose of providing information which is needed for the certification of agricultural producers.

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