Glushko O. Accounting and analytical support of long-term biological assets crop reproduction management

The dissertation is devoted to the research and synthesis of long-term biological assets crop reproduction peculiarities on farms, the main sources and financing problems of long-term biological assets reproduction are considered. Imperfection and regulation’s lack of methodical approaches to internal financing sources formation of reproduction process are established. Peculiarities and problems of the accounting expenses on long-term biological assets reproduction are investigated. The accounting methodology of production from immature long- term biological assets crop is offered. The complex of ecological factors which take a crucial role and have a significant impact on the efficiency of long-term biological assets crop reproduction is analyzed and allocated. The system of analytical indicators of long-term biological assets crop reproduction which act as a system basis of indicative modeling is developed, make a conducing of reasonable management decisions and indispensable condition of successful functioning of the agricultural enterprises.