Bryk M. Accounting and analysis of the formation of biological assets at agricultural enterprises

The object – the process of formation of biological assets in the agricultural enterprises of Ukraine. The subject – improvement of the system of accounting and analysis of the formation of biological assets in agricultural enterprises through the development of their theoretical-organizational and methodical principles in accordance with the modern challenges and inquiries. Methods – general scientific and empirical: analysis, synthesis, induction, deduction, analogy, concretization, abstraction, grouping, generalization, dialectic, systemic, historical, sociological, graphical and table interpretation. The results were realized by improving the improvement of accounting and analysis of the formation of biological assets. The novelty is in the development of theoretical and methodological foundations and practical recommendations for improving the accounting and analysis of the formation of biological assets. It was implemented into the activity of Private Agro-Industrial Enterprise “Fortuna”, PE “Bilyavyntsi”, PE “Scientific and manufacturing Agricultural Enterprise” “El Gaucho”, Department for agricultural development of Zalishchyky district state administration, Department of agrarian development of Ternopil regional state administration, Ternopil National Economic University. The sphere of application – activity of agricultural enterprises.