The dissertation is devoted to the solution of scientific and practical problems of management’s effective accounting of expenses for biological transformations in fisheries and products’ production of the specified branch of Ukrainian agriculture.
The urgency of the work is due to the need of scientific and practical recommendations for the justification and development of methods of accounting for the process of biological assets’ cultivation and the introduction of its practical activity of fishing enterprises. The study analyzes the status and trends of fisheries in Ukraine, the level of exports and imports, consumption of fishery products.
The first section, “Theoretical principles of accounting for the costs of biological transformation in fish farming” discusses the main features of the category “biological asset”. A new definition of “biological asset” for all agricultural sectors has been proposed and substantiated, taking into account the biological classification of the living world. The place and composition of the costs of biological transformation in the production’s cost are determined. Controlled (relevant) segments, with their simultaneous division into separate production processes (redistributions), have been identified to manage biological conversion costs. Such segments are the stages of biological transformation in fisheries. Organizational and methodological approaches to the separation of cost accounting objects (fish planting material, commercial fish, stock fish and young animals repair) have been improved, enabling in-depth reflection and control of business operations in accounting and management. The characteristics of accounting information in the cost management system are investigated. The necessity of creating an accounting system whose object will be identical to the objects of management is justified. A system of management facilities and facilities for accounting of biological conversion costs in fisheries has been formed.
In the second section “Assessment of the actual accounting status of management of biological conversion costs in fish farming” A list of typical and special primary documents used in the process of growing aquaculture products is defined. It was emphasized that special forms of primary documentation were developed to ensure state regulation of the fish farming process and to improve reporting on aquaculture.
The results of the questionnaire survey on fisheries on the procedure for using primary documents are highlighted. It is revealed that the enterprises in their activity use primary documents developed independently. The form of the primary document for fixing the natural loss of fish production and the form of the document for determining the actual amount of income (costs) from the initial recognition of additional biological assets and agricultural products are proposed. The current method of accounting for biological assets and agricultural products is defined. The unified methodology of application of the plan of accounts, the method of analytical accounting of production costs is proposed.
Theoretical and organizational foundations of the differentiated approach to accounting in fishery enterprises in accordance with organizational and technological features of biological transformations in fisheries, which causes the concentration of accounting policies of different types of enterprises (full and non-system) for specific instruments and important, accounting objects, work plan of accounts, documentation, internal reporting). This makes it possible to improve the analytical, information and control functionality of accounting, the efficiency of providing management personnel with reliable information.
In the third section “Areas of development of cost accounting of biological transformation in fish farming” the elements of accounting support are investigated and their structure, which is characteristic of fishery enterprises, is proposed. The accounting methodology for the presentation of financial results from the initial recognition of assets carried at fair value (minus costs incurred at the point of sale) is substantiated. and the method of adjusting the financial results from the revaluation of biological assets and agricultural products at the balance sheet date. It is suggested that the cost of production of fishery products should be apportioned at the end of each production redistribution. At the end of the calendar year, the costs of each redistribution, the cycle of which has not been completed, should be considered as a work in progress in the fisheries industry. The expediency of accepting the total volume of production in natural meters as the basis for the distribution of indirect fisheries costs is substantiated.
