ORGANIZATION OF ACCOUNTING AND CONTROL OF AGRICULTURAL COMMODITY AND MATERIAL VALUES

Abstract

The organization of accounting and the elements of internal control over inventory are revealed and determined that they have a significant impact on the preservation, rational construction of their accounting, selection of the proper assessment for the needs of different users. A complex methodology for the control of inventory is developed, which provides for the control at each stage of the reproduction process, as well as the management of constituent elements. The study used methods of theoretical generalization, grouping and comparison, methods of scientific knowledge as observation and comparison. The theoretical and methodological basis of the study are the works of domestic and foreign scientists of accounting and control, other special literature, materials of conferences on problems of accounting and control, regulatory legal acts of Ukraine, as well as materials obtained by the author as a result of conducting a direct study of the accounting and analytical status software. Control must become an effective tool in building a competitive agricultural economy. The operation of its system at the enterprise is a guarantee of optimization of its development, efficiency of activity and stability of financial condition. There are some problems in agricultural enterprises that relate directly to the organization. Most of the enterprises of agroindustrial complex due to unsatisfactory financial condition, remoteness from industrial centers have an acute problem with the involvement of qualified specialists. Therefore, we believe that over a period of time, agrarian units will be able to organize a control department. It has been established that the information management of inventory management should meet the requirements of the modern market economy, by deepening the complexity of accounting, introduction of new forms of internal reporting and their synthesis with current ones, reorganization to meet the needs of consumers and assess methods of disposal. According to the results of the study, the elements of accounting policy in the conditions of market economy in the part of working capital, which form the material and material values, are substantiated.