Chudak L. Accounting and control of feed production

Thesis is devoted to the evaluation of state of forage production accounting and control as well as to the development of recommendations on their improvement for obtaining sufficient and reliable data, necessary for the efficient management of agrarian sphere. The problems of informational presentation of forage production economy in financial and statistical reporting, transformation of forage production accounting entities, identification of forage on pasture as of an asset, valuation of ready-made forage production products and substantial supplement of the essence of expenses in accounting due to modern tendencies in economic theory and accounting theories are discovered. Suggestions on improvement of enterprise accounting policy as a part of accounting reflection of the forage production process are developed, graphic interpretation of the renewed method of forage production control based on the modified value chain and the substantiation of methodological parameters of accounting reflection of forage component in the chain of added value accumulation is suggested.