The concept of the formation of accounting and analytical support to produce organic crop

Abstract

The continuous development of all areas of economic activity stimulates the emergence of new mechanisms and systems for regulating the activity of production processes. Increasing the scale of organic production provokes the emergence of new accounting objects and the adaptation of the concept of accounting and analytical support to the specific requirements of organic production. The conditions of standardization of organic production processes, the limitation of permitted plant protection products and seasonal industry features contributed to the actualization of the need for the formation of accounting and analytical support to produce organic agricultural products of crop production. The purpose of this article is to study the process of building the concept of accounting and analytical support to produce organic crop production, and their key elements. The dynamics of the development of the European market were analyzed, and the orientation of Ukrainian operators of organic production in this direction was determined. There is a progressive increase in the area devoted to organic production. The importance of systematization and adaptation of digital information to user needs is substantiated. The sectoral features of organic production processes, which affect the organization of accounting and analytical support, are revealed, and the main ones are indicated. It was determined that the basic source of information is primary documents that take part in production processes, reflect and form information for further operational analysis, internal control, provide information for the formation of tax reporting, accumulate data for financial reporting in accordance with national and international standards. The components of accounting and analytical support for information structuring and management of costs to produce organic products are detailed. It was determined that the use of computer technologies is another element of ensuring a high-quality accounting system, which makes it possible to significantly speed up the processing of information collected in accounting systems for the assessment and analysis of production activities and the provision of relevant information in real time. Keywords: costs, management decisions, organic production, accounting, control.