Lyudvenko D. Accounting and information support for sustainable development of animal husbandry: theory, methodology, practice. – Qualification scientific work on the rights of manuscript.

The thesis is aimed at solving the problem of accounting and information support for the sustainable development of animal husbandry on the basis of new and improved theoretical and methodological provisions of accounting in agricultural enterprises. Based on the results of the study, a theoretical and applied approach to the transformation of the accounting methodology for animal husbandry was formed in terms of expanding the use of elements of its method, namely: documentation, assessment, accounts, reporting. The proposals are aimed at meeting the information needs of internal and external stakeholders. A theoretical and methodological basis has been developed for constructing public reporting on the livestock industry through the proposed scheme for preparing indicators, the use of which makes it possible for stakeholders to obtain integrated information on financial, management and specialized reporting of animal husbandry enterprises. A theoretical concept of accounting of transaction costs in the livestock industry has been formed, which is based on the postulates of the institutional theory. This theory measures the efficiency of development by reducing transaction costs in the unit cost (with an overall increase in transaction costs). The application of the proposals provides for the allocation of transformation and transaction costs in the cost structure, the determination of the cost according to the goals of sustainable development.