Biliar A. Accounting providing of agricultural enterprises property strategic management

The thesis covers deepening of theoretical positions, methodical approaches and practical recommendations regarding the improving accounting provision of strategic property management in Ukrainian agricultural enterprises. The economic and legal nature of category 'property' is defined with considering of its accounting interpretation. Ideas about property in the accounting theories of past centuries and in the modern positive theories are systematized. The classification of accounting objects for the purposes of strategic property management has been specified. The Conceptual approaches to the development of accounting segment of strategic property management are developed. The value-oriented model of accounting providing of strategic property management is constructed. The order of assets capitalization and forms of documentary support of value-oriented strategy of property objects accounting and reporting are proposed. The order of accounting information disclosure about the valuation of capitalized assets has been improved.