Mossakovskiy V. Formation of accounting in agriculture of Ukraine (theory, organization, practice)

Object of research: the system of accounting in Ukraine in the process of transformation in accordance with international standards and requirements of the national economy. Aim of research: a theoretical synthesis of the main directions of development of the global accounting and concept of its construction in Ukraine, taking into account the peculiarities of data on key areas of agricultural enterprises. Methods: The principle of dialectical historicism, systematic approach, empirical, theoretical and general logical methods of scientific knowledge (comparison, analysis, synthesis, abstraction, idealization, etc.), modeling, building a time series; network graphs. Theoretical and practical results: investigated the formation and development of global accounting system and its development trends in the agricultural sector of Ukraine proposed the concept of accounting in general and the concept of management accounting in the agricultural enterprises. Ways of improving the means of production accounting in the agricultural sector, which achieved the refinement of several national standards of accounting of fixed assets, intangible assets and inventory. Scientific innovation is to establish the organizational theoretical, methodological and providing practical recommendations to improve the accounting system in Ukraine. Level of implementation: research results and proposals used by the Ministry of Agrarian Policy of Ukraine, Ministry of Finance of Ukraine in teaching the Kyiv Slavonic University. Sphere, area of use: agricultural enterprises, public authorities, higher education institutions of agricultural education in Ukraine.