Markevich L. Accounting and control of the production of organic agricultural products of crop.

The dissertation study is devoted to the substantiation of theoretical and development of practical recommendations for the formation of a system of accounting and control of the production of organic agricultural products of crop production in connection with the improvement of its organizational and methodical support. The analysis of European standards and their comparison with national ones, which regulate requirements for organic production, showed how the complexity of recording and documenting production processes affects the construction of a system of accounting and control of the production of organic crop production. The lack of a single approach to systematize the accounting and control of the production of organic agricultural products, taking into account EU requirements and standards, complicates the process of forming a package of documents that accompany these products in the process of export activity. Based on the considered algorithm for the implementation of the procedure for the export of organic products from Ukraine, guided by the requirements of the European Commission regarding the implementation of additional official stages of control of the import of organic products, a generalized system of registers of accounting and control of the production of organic agricultural products is proposed, taking into account the requirements and standards of the EU. The developed system of registers will contribute to the systematization of information on the quality of produced organic plant products, and will record all certification procedures for the purpose of further transportation.