Гарнага, О. В. та Harnaha, О. М. (2018) ОСОБЛИВОСТІ СИСТЕМИ ВНУТРІШНЬОГОСПОДАРСЬКОГО ОБЛІКУ НА СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВАХ. Вісник Національного університету водного господарства та природокористування (2(82)). с. 12-20.

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Анотація

У статті розглянуто роль внутрішньогосподарського обліку на сільськогосподарському підприємстві. Досліджено складові системи внутрішньогосподарського обліку – бюджетування, внутрішній контроль витрат виробництва, управлінська звітність в системі управління витратами. Висвітлено ключові проблеми та шляхи покращення внутрішньогосподарського обліку.

Title in English

FEATURES OF THE INTERNAL ACCOUNTING SYSTEM FOR AGRICULTURAL ENTERPRISES

English abstract

The article deals with the role of farm accounting in an agricultural enterprise. The components of the system of internal accounting – budgeting, internal control of production costs, management reporting in the system of cost management are investigated. The key problems and ways of improvement of business accounting are highlighted. For today, simply keeping records of economic processes is not enough. It is important that the account performs not only the classical information and control-analytical functions, but also provided the opportunity for planning for the future, contributed to the consistent work of all levels of management and their relationship with production. Historically, accounting services at any enterprise should deal solely with the registration of economic transactions, to formulate financial statements, and the economic service - to analyze, make calculations of production reserves and plan activities. All these functions are capable of combining only the business accounting. It is an information component of an enterprise management system that provides management of economic information for making managerial decisions about effective functioning in the conditions of restrictive production resources and market factors. The practice of accounting in agricultural enterprises does not fully correspond to modern realities. In order to improve the system of domestic accounting, a number of measures have been proposed. Increasing the inform level of management personnel will facilitate the adoption of effective management decisions for measures aimed at increasing the efficiency of agricultural production and monitoring it implementation. It is also necessary to develop appropriate methodological recommendations for the organization of internal accounting, which will complement the current methodological recommendations. This will allow to systematize in one normative document the basic theoretical, methodological and organizational provisions of the internal economic accounting. In order to improve the quality of management costs of agricultural enterprises, it is proposed to develop internal management reporting in the enterprise that regulates the procedure for formation, the system of reports on the implementation of production budgets and nominal cost centers and the schedule of workflow. Using such reporting will adapt the cost management system to the current needs of providing users with quality information.

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