Mashkova T. Information Accounting of Agricultural Land Quality Parameters

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U002715

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

21-06-2016

Specialized Academic Board

Д 26.004.01

National University of Life and Environmental Sciences of Ukraine

Essay

The research focuses on theoretical, methodological and practical issues of accounting quality parameters of agricultural land and the development of recommendations to improve accounting and information support management of their condition, use and reproduction, taking into account quality parameters. The interpretation of the concepts of "agricultural land", "quality parameters of agricultural land", "capital expenditure for land improvement" and methodical approaches of agricultural land assessment with regard to their quality parameters is laid out. The directions of improvement of accounting agricultural land quality parameters are grounded. Methodical approach of assessment based on interpolation method, using the typical structures of database of geospatial data, followed by implementation in software system Arc-GIS 9.3, which ensures the collection, storage and transmission of information about agricultural lands in terms of quality as well as allocation of land in accordance with the directions of its use is formed. An integrated indicator (ALQI) to assess the quality of agricultural land, which summarizes the individual values of agrochemical, physical and chemical properties and methodical approaches of agricultural land assessment taking into account the potential of restoring soil fertility is developed.

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