Bincharovska T. Accounting and analysis of land resources at agricultural enterprises

The object is the accounting and analytical processes demonstrating the dynamics of land ownership and land use in agricultural enterprises within the context of land market development. The purpose is to generalize principles, deepen methodological basis and give recommendations on how to improve procedures related to the accounting and analysis of land resources possessed by agricultural enterprises in terms of the development of the agricultural land market. The methods are as follows: the general scientific method; historical method; induction, deduction, analysis; synthesis; logic; monographic method; system and analytics; abstract-logical method; comparative; graphics. The results consist in the improvement of principles and practice of the accounting and analysis of land resources possessed by agricultural enterprises in terms of developing organizational and methodical approaches to provide efficient collection and management of land assets data. The novelty consists in substantiating the courses of development and improvement of the accounting and analysis of land resource operations carried by agricultural enterprises in terms of the development of the agricultural land market. These results have been applied by the NadzbruchiaAgro SC, the UKRAGROPOL LCC, PCP Ametyst LLC, Voloshyn Ltd., Ternopil National Economic University. Domain of use – agricultural enterprises.