Semenets' I. Evaiuation and Accountinq of Financial Results Concerning Activity of an Agricultural Enterprise

Research subjects: Collective agricultural enterprises of Kamyanets-Podilsky egion Hmelnitsk district district (oblast). Research objectives: development of the new science based methods of the fiscal effect definition in collective agricultural nterprises activity. Methods: statistical and economical, mathematical, methods of expert estimation, abstract and logical, logical, monographic method. Theoretical and practical result: consist in the complex in complex investigation of definition and accounting order as to the fiscal effect of enterprises activity. Innovation novelty: it was developed the most loaded details of the enterprise policy on the fiscal effect size; it was handled the procedure of fiscal effect definition of agricultural enterprises activity for external information users without cost accounting. Degree of implementation: it was used by economic and prope and property administration, agro-industrial complex state administration of Kamyanets-Podilsky region upon the analys is of the agricultural products fiscal effect and price formation. Effectiveness: it will be able to define the fiscal effect of agricultural enterprises activity more exactly and objectively. Sphere, line of employment: Ministry of the agro-industrial complex; agricultural enterprises.