BUSINESS INFORM №12-2018

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43

Section: Accounting and Auditing
UDC 657
Lubar O. O., Tsurkan A. O.
The Peculiarities of Organization of Accounting in Agro-Holdings (p. 304 - 309)
The article substantiates the necessity of applying a special approach to the organization of accounting in agro-industrial companies. The necessity of improvement of accounting processes in agro-holdings for optimization of management of main production processes, performance, and timely responses to changes in the market environment is indicated. On the basis of analyzing, systematizing and generalizing the available scientific researches, the components of organization of accounting in agro-holdings are considered; the process of formation and transfer of the accounting information from the subsidiary to the parent company for the purpose of formation of consolidated reports is determined. The essential peculiarities of organization and record keeping for achievement of strategic objectives of the holding’s activity are summarized; the proposals on rationalization of accounting of agro-holdings in view of increase of their performance efficiency are systematized.
Keywords: accounting, accounting information, managerial decisions, organization of accounting, agro-holding, subsidiary, parent enterprise, reporting.
Fig.: 2. Bibl.: 8.

Lubar Oksana O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Vinnytsia National Agrarian University (3 Soniachna Str., Vinnytsia, 21008, Ukraine)
Tsurkan Anna O. – Masters Student, Vinnytsia National Agrarian University (3 Soniachna Str., Vinnytsia, 21008, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Lubar, Oksana O., and Tsurkan, Anna O. (2018) “The Peculiarities of Organization of Accounting in Agro-Holdings.” Business Inform 12:304–309.

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