Smolska O. Ассounting and control of biological transformations in horticulture

The thesis is dedicated to the problems of improving the theoretical and methodological principles, organization, methodology of accounting and internal control of biological transformations in horticulture. In the thesis the classifications of biological assets and biological transformations in horticulture have been suggested and justified. There has been examined the impact of organizational and technological features of biological transformations in horticulture on the process of accounting and internal control organizing. There have been specified the objects of cost accounting and the nomenclature of expenditure items for biological transformations in horticulture, taking into account the latest modern technologies. The methodology of horticultural industry products calculation has been improved, by clarifying calculation objects, calculation units ect. There has been suggested the organizational and methodological patern of internal control in horticulture production. And there has been designed the document system that forms the information about posting and sorting of horticultural products. There have been defined the methodological approaches to forming the system of operating and consolidated budgets of biological transformations in horticulture as well.