Особливості обліку фінансових результатів на сільськогосподарських підприємствах
The peculiarities of financial results accounting on the agricultural enterprises

Summary/Abstract: The subject of research are the theoretical, methodological and practical issues associated with the development,organization and creating the most perfect system of financial results accounting which provides rising the efficiency ofagricultural enterprise management.The purpose of the article is to give the background for some theoretical and methodological statements and to work outthe practical recommendations on improvement of the financial results accounting for decision-making as for agriculturalproduction development.Methodology. A system approach was chosen as the methodological basis of the investigation. The system approach isused in studying the general theoretic principles of financial results accounting and in grounding the practical directions of itsimprovement. The methods of logical analysis, induction and deduction are used as well to clarify the nature of incomes andfinancial results; methods of expert estimation are used for studying the conditions of accounting in agricultural units;methods of functional and logical analysis are used to build the accounting information model of financial results. Theinvestigation is carried out on the basis of studying the modern scientific views on the development of methodological andpractical principles of accounting on agricultural enterprises.The results. The essence of incomes and financial results of agricultural enterprises activities is clarified. The basicapproaches and problems in assessing the incomes, organizing and carrying out the financial results accounting onagricultural enterprises are considered using the National Accounting Standard 30 «Biological Assets».Areas of results implementation: organizing and conducting scientific research in the field of improving the theory andpractice of financial results accounting of the agricultural enterprises activities.Conclusions: The level of agricultural enterprises activities efficiency is characterized by their financial results. Theformation of incomes and expenses as the main components of financial results in agriculture is under the influence of anumber of organizational and economic peculiarities. The theoretical approaches to the economic essence and meaning ofthe categories «income» and «financial results» are processed in the investigation. The peculiarities of determining financialresults according to the National Accounting Standard 30 «Biological assets» are considered and the features of theirpresentation in Ukrainian agricultural enterprises accounting are analyzed. The information support of the financial resultsaccounting and reporting is improved for better providing the consumers with economic information.

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