Hutsalenko L. Formation of the adaptive system of accounting and control of incomes of agricultural enterprises

Object of research: - the system of accounting profits and operating model farm control their formation and use. Purpose: study the methodological principles and conceptual approaches to the formation of an adaptive system of accounting and control farm income adequate national industry needs and requirements of the globalized economy. Methods: comparison and synthesis, induction and deduction, the historical and process approaches, bibliography, forecasting, modeling. Scientific novelty: the first formed adaptive system of accounting and control of farm income, the model of controlling the formation of the forecast profit, proposed an econometric forecasting model of positive financial results from ordinary activities of agricultural enterprises, reasonable hypothesis about the creation of preconditions for increasing the number of profitable enterprises in the regions of Ukraine; improved methodological aspects of the book reflect the formation of farm income and its adaptation in the national accounting system, accounting approaches to strategic direction of farm income, income determination model in the system of accounts, conceptual approaches to development provisions (Standard) "Special purpose financing" methodological approaches to generate information in the financial statements.