A. Cherep, V. Somchenko, V. Kalinchuk. Peculiarities of the classification of biological assets by agricultural enterprises.

Abstract

This article explores the nature of biological assets on farms, and especially their classification. Defined current state of the methodology of classification of biological assets accounted agricultural activities, made a summary assessment of the effectiveness of this methodology. Revealed that in today's operation of domestic enterprises requires the development of innovative approaches to the content of accounting and analytical information, the quality of which depends on the effectiveness of the decisions and competitive business. In this context it becomes especially important as the need to improve accounting bases of information support enterprise management system, an important component of which is the consideration of biological assets. So, today many issues related to the accounting of agricultural biological assets and their reflection in the statements are unfounded conceptual, organizational and methodological unresolved unsecured information. Determined that the important distinction agricultural biological assets and other biological assets not related to agricultural activity because they have different strategic importance to the economy. In this context, particular relevance is the problem of the formation of effective synthetic and analytical accounting of biological assets on farms. Taking into account the specific characteristics of agriculture, strategic directions of improvement of methodology of accounting of agricultural biological assets. Today outlined a series of proposals to improve accounting of biological assets of domestic enterprises, including classification signs that are missing in the legislation of Ukraine, the main ones being the frequency of obtaining agricultural products, maturity, environmental orientation. The authors proposed classification will improve, improve and optimize ensure compliance increase Ukrainian accounting methods of biological assets internationally. This issue is very important in terms of internationalization and globalization of the economy. The proposed classification would allow to carry out more detailed accounting of biological assets, to find real economic efficiency of individual products and improve the efficiency of their use in agriculture.