BUSINESS INFORM №3-2015

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Section: Accounting and Auditing
UDC 631.162
Belova I. M.
Establishing Managerial Accounting for Plant Production in Terms of Requirements of IFRS, Accounting Provisions (Standards) 30 «Biological Assets», and Sectoral Management (p. 184 - 191)
In the article conceptual approaches to organization of accounting-analytical ensuring for plant production are elaborated, which provide for measures of regulatory, methodological and organizational nature. Implementation of the proposed approaches will secure establishing an integral system of managerial record keeping and analysis at the agricultural enterprises, taking into consideration the sectoral features of their functioning, will improve economic performance as well as credibility and transparency of accounting information for implementing the agrarian policy in the State. Structure, goals and consistency of development, intended for sectoral standard, have been proposed. As the standard's aim has been determined the formation of unified for agricultural sector, organizational and methodical approaches to organization of managerial record keeping, allocation of the corresponding responsibilities and obligations for its maintenance, compiling the primary documentation, preparation and presentation of accounts to meet the information needs in the process of managing the expenditures and prime cost of the plant production. At the present time there isn't a single organizational form in the plant production sector, which would combine into one system goals, tasks and methods for information support of the management. At the agricultural enterprises, these functions are performed by various structural divisions of administration, where they in most cases are not in accord with each other. Accordingly, proposals as to structure and organization of managerial accounting has been given.
Keywords: sectoral standard, plant production, management, managerial accounting, managerial record keeping, conceptual approaches, accounting-analytical ensuring
Fig.: 3. Bibl.: 10.

Belova Iryna M. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Legal Support of Agricultural Production, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Belova, Iryna M. (2015) “Establishing Managerial Accounting for Plant Production in Terms of Requirements of IFRS, Accounting Provisions (Standards) 30 «Biological Assets», and Sectoral Management.” Business Inform 3:184–191.

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