Pravduk N. Financial accounting in agroindustrial manufacture: theory, methodology and practice

Object of the study: system of the financial account agricultural enterprise different organizing-legal forms. Purpose of the study: is concluded in motivation of need of the reinforcement branch sign financial account and determinations of the ways and directions of the shaping its organizing-methodological aspect, directed on increasing of efficiency of the servicing the management decisions. Methods of the study: historian-economic analysis, statistician-economic analysis, system-benchmark analysis and syntheses, distractedly-logical, comparisons, monographic. Theoretical and practical results: consist in enrichment theoretical and methodological positions of the financial account, which will provide more full cognition object studies under the action of objective and subjective factor and will assist shaping the management decisions on miscellaneous level; the development of the methods of the financial account on the base information-analytical model of management enterprise. Scientific novelty: for the first time: are determined main methodological requirements to financial account in the field of agroindustrial production, which take into account specifics social-economic and organizing devil - a service of information need of management with provision for direct and inverse intercoupling between state, area and agricultural enterprise; it is elaborated: directions of the regulation of the financial account by by expansions of the sphere of the information service macro and microlevel through united methodological approach, regulations with co-ordination of need state, areas and enterprise; provision to organizations of the checking for efficiency of management; have gained the most further development: studies motivation mechanism of the development of the financial account as need of the cognition to economic activity, objective study to reality and shaping the system of the knowledges about her. Degree of the introduction: results of the scientific studies are used in scholastic process Vinnickogo state agrarian university when teaching of discipline: "Accounting", "Financial account", "Organization of the account", and are introduced in practical person of activity agricultural enterprise Vinnickoy area. Efficiency: will assist the improvement a quality account-analytical provision of management of agroindustrial production. Sphere, range of usage: agroindustrial production of Ukraine.