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Information × Registration Number 0311U003926, 0108U010052 , R & D reports Title Conceptual basisk of accountancy under market condition in Ludansk region. popup.stage_title Періодизація розвитку бухгалтерського обліку та формування нових підходів до практичних потреб Head Golowchenko T.P., Registration Date 31-10-2011 Organization Lugansk national agrarian university popup.description2 The search of the optimal managerial decision based on accounting data, includes examination of alternative ownership relationships. That is why the aim of the research is reflection of the accounting problem in the newest institutional inquiries providing, demonstration of organization and accounting assets methods in improving of expenses management and production potential of agro - industrial complex enterprises. Lugansk and Donetsk regions enterprises of different ownership forms were chosen as the objects of research. Economic and statistical methods were used in research. It is expedient to pick out the service of management accounting in the structure of accounting service which will permit providing more opportunities in realization of its functions with the aim of providing more efficiency and analytics of managerial information at agricultural enterprises. It is recommended to apply theoretically based traditional for agriculture costing method for agricultural production, which is based on applying planned cost price and its correcting after closing accounts of subsidiary works up to the real one during the subsidiary works up to the real one during the accounting years. Practice proves possibilities and advantages of monthly closing accounts of subsidiary works in agricultural enterprises and corresponding monthly costing of animal husbandry production, or crop - growing production - according to its technological stages. Applying of evaluation according to the true cost is subjective. Liven evaluation method does not correspond to one of the main demands for accounting information, which is formed in accounting system: the notion of the true evaluation, which is not quite correct. To improve synthetic and analytic expenses and incomes accounting it is necessary to introduce proposed and improved forms of accounting registers and also the methods for their filling into the document return of the enterprise. Expenses centers of the enterprise are picked out depending on the function of this enterprise and different fasters which have an influence on them. So, criteria should correspond to expenses centre's defining: - the centre of liability on expenses should be chosen in such a way that it will be possible to define the activity volume and to choose the base of expences distribution. Expediency of conceptual and methodic approaches to the system of internal control of COSO positions applying in economic activity of agricultural enterprises is defined. Product Description popup.authors Ізюмська О.М. Германенко О.М. Головченко Т.П. Лангазова В.В. Панченко Л.О. Подухович Ю.П. Поповиченко Г.С. Старченко А.Ю. popup.nrat_date 2020-04-02 Close