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Information × Registration Number 0311U003581, 0107U008975 , R & D reports Title Consideration and audit in AIC popup.stage_title Облік та аудит в АПК Head Voronovska Elena, Registration Date 31-03-2011 Organization Tavria State Agrotechnological University popup.description2 Research object are ecological charges of agroindustrial enterprises of Ukraine. Research purpose consists in the ground of theoretical and methodical positions, development of recommendations in relation to the improvement of account and audit of ecological charges of agroindustrial enterprises and their practical use, in the process of acceptance of administrative decisions from the guard of natural environment. In the process of research theoretical and methodological bases is: dialectical method of cognition which the method of account and audit of ecological charges is studied in accordance with; supervision, comparison, analysis and synthesis, induction and deduction, analogy and specification, - for research of theory and practice of account, analysis and audit of ecological charges; receptions of grouping and workings out in detail - for the improvement of classification of ecological charges. The scientific novelty of the got results of research consists in the ground of theoretical and methodical positions, development of recommendations in relation to the improvement of account and audit of ecological charges of agroindustrial enterprises and their practical use, in the process of acceptance of administrative decisions from the guard of natural environment. It was classification of charges of production of environmentally clean goods and charges is improved on the improvement of earths (for determination of degree of ecological of production); a form is offered to the register of synthetic and analytical account of charges on the improvement of earths (for the receipt of complete and reliable information on ecological activity of enterprise and with the purpose of calculation of its efficiency);розроблено story list of account of charges (for forming of fact sheets for an analysis and control of charges of plant-grower); it is made to order to complement primary documents from the account of charges the norms of top-dressing (at an ecological account in hothouse complexes for determination of rejection at determination of products environmentally clean); recommendations are developed in relation to creation of methodological base of audit; it is suggested to perfect Book of realization of products (for determination of complete prime price, aiming of information, about charges on a sale for determination of financial result of activity); it is suggested to include in the complement of the financial reporting the form of 50 с/г with the extended list of indexes which influence on financial results (for implementation of requirements of timely and complete illumination of information). Industry for application of research results is agriculture, in particular agroindustrial enterprises activity of which is directed on the production of environmentally clean goods. 1 ECOLOGICAL CHARGES, 2 ECOLOGICAL ACCOUNT, 3 EOLOGICHNIY AUDIT, 4 ACCOUNTS OF IMPROVEMENT OF EARTHS, 5 DEPRECIATION, 6 FINANCIAL RESULTS Product Description popup.authors Безверхня Ю.В Голуб Н.О Загореєва О.Ю. Костякова Г.А. Кучеркова С.О. Михайлова М.М. Пеньова О.В. Сахно Л.А. Терновський В.О Трачова Д. М. popup.nrat_date 2020-04-02 Close