Pavlyukovets M. Development of Accounting in Agricultural Enterprises in the internet technologies conditions

This thesis is dedicated to the formation of theoretical-methodological and practical foundations of modernization accounting agricultural enterprises due to the introduction of new Internet technologies and focused on ensuring its compliance with the global trends of rapid information development of economy of Ukraine. In the thesis revealed managerial capabilities of accounting as an integrated information system and its role in the modern system of management of agricultural enterprise. The notion of "accounting system" with regard to trends in the use of the latest Internet technologies. Identified trends of the modern stage of development of forms and tools based on ideology accounting engineering. Characterized by the use of computer technology in the field of accounting and financial reporting. Determined the level of automation of accounting in agriculture. Generalized global trends in network technology and digital reporting formats. Developed conceptual approaches to building a modern system of accounting in the agricultural-based enterprise cloud-computing accounting forms. The proposed direction for the development of accounting and valuation of biological assets and fixed assets in terms of use of modern information systems and the latest software. Improved documentation and reporting of agricultural enterprises through the application of network technology and XBRL format.