Methodological bases of accounting and control of agricultural cooperatives activities and their features
The subject of the research is a set of theoretical, methodological and organizational aspects of accounting and control in agricultural production cooperatives. The purpose of the work is to substantiate the methodical principles of accounting and control of activity of production cooperatives, to identify their features and specifics, to develop proposals for improvement. The methodological basis of the article became general scientific and special economic and accounting methods of scientific knowledge: monographic, generalization, system-structural analysis and synthesis, grouping, graphic, accounting accounts, double entry, financial reporting. Results of work. The article defines the content and identifies the peculiarities of accounting in agricultural production cooperatives (SICs). The methodology and methods of its organization, management and development on the basis of national and international accounting standards are substantiated. The components and structure of the accounting policy are established. The close relationship of accounting and control in VCA is indicated. Proposals for their improvement. The field of application of results. The results of the study can be used for the accounting and control of the activities of agricultural production cooperatives. They are also a prerequisite for developing strategies for their development and management. Conclusions. The content and features of the accounting method in cooperative entities are determined by the peculiarities of the formation and modification of individual components of their equity, in particular, share capital and retained earnings (uncovered losses), as well as the emergence of new objects of accounting and economic relations. At the same time, control is one of the key functions of accounting and management. The effectiveness of control is directly related to the quality of the accounting system at the state level and, in particular, at the level of each enterprise or agricultural production control. Therefore, further measures of their improvement in the future are expedient to carry out consistently, in close interconnection.
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