Deriy V. Theoretical and Methodological Essentials for an Enterprise’s Expenses and Revenues Accounting & Control

Object - the processes of formation an enterprise’s expenses and revenues in the worsening conditions of globalized conflicts and crises. Purpose - to develop practical recommendations aimed at optimizing information of expenses and revenues accounting and economic control and increase it’s efficiency in agricultural enterprises. Methods - analysis and synthesis, induction and deduction, comparison and analogy, abstraction and concretization, observation, theory creation, historical, formalization, modeling, graphic. Results - the theoretical basis were submitted and recommendations for improving the methodology of expenses, revenues accounting and control in agriculture enterprises were formulated. Novelty - theoretical and methodological accounting and control principles of an enterprise’s expenses and revenues were offered. The results were introduced in activities of Methodological accounting council at the Ministry of Agrarian Policy and Supplies of Ukraine, National Scientific Centre "Institute of Agrarian Economy" at the Ukrainian National Academy of Agrarian Sciences, Ukrainian federation of Professional accountants and auditors, Headquarters of Agricultural Development of Ternopil Regional State Administration, Ternopil branch of the Ukrainian farmers support fund, Private leased enterprise "Ivanivske" Terebovlya region, Audit firm "Consul" (Ternopil), and in the learning process of Ternopil National Economic University. Scope - activities of agricultural enterprises.