Organisation of accounting of financial results of agricultural enterprises of Ukraine and its improvement

Abstract

The relevance of organising the accounting of financial results of agricultural enterprises in Ukraine lies in the need to provide a high-quality information base for management and strategic decision-making in the context of constant changes in agriculture and international standards. Improvement of this system contributes to increasing the competitiveness of agricultural enterprises, their efficiency and transparency in assessing performance. The purpose of the article is to substantiate promising directions for improving the organisation of accounting for financial results of agricultural enterprises on the basis of identifying its peculiarities in agricultural production and using modern technologies of programming and automation of accounting processes and workplaces of accounting staff. The research methodology used was a systematic approach, hermeneutical, historical and logical analyses, the method of expert assessments and functional and logical analysis. It is established that accounting of financial results and its organisation have significant features at the level of agricultural enterprises. They relate to seasonality and unevenness of production during the calendar year; use of elements of living nature – land, agricultural plants and the main herd of animals – as the main means of production. There is also a certain inconsistency between accounting standards and international financial reporting standards. There is also a lack of a unified methodology for determining and evaluating financial results for small and large enterprises. Identification of shortcomings allowed to develop priority areas for its improvement: harmonisation of national provisions on financial results accounting as the basis for its systematic organisation; harmonisation of national and international standards; unification of quantitative indicators and their list for assessing and diagnosing financial results; improvement of analytical accounting by cost centres and responsibility centres; software and automation. The tasks for accounting for financial results and methods of analysing accounting data for the future were clarified. The obtained results can be used in the work of agricultural enterprises, educational and scientific process of higher education institutions