Shynkarenko M. Accounting and control of operations of the agricultural service cooperatives

Object of study: business activity of agricultural service cooperatives in Ukraine. Purpose: theoretical improvement (in terms of deepening the principles of accounting and control) and teaching and methodology (regarding the improvement of primary documents, development of policy and institutional control model) accounting work in the field of ASC. Methods: historical, statistical, comparative, structural and functional analysis, surveys, systematic approach, analogies, institutional analysis. Scientific novelty: first proposed institutional model construction and development of the control system of agricultural service cooperatives; Methodical approaches to construction accounting policy agricultural service cooperatives, methodology documentation in agricultural service cooperatives; got further developed the theoretical basis for the development of agricultural service cooperatives Ukraine, deepening theoretical basis of accounting in agricultural service cooperatives, theoretical foundations of control of agricultural service cooperatives assessment of the functioning of agricultural service cooperatives Ukraine, identification of factors affecting the state of accounting in agriculture service cooperatives factor assessment of control for agricultural service cooperatives.