Agricultural activity is a strategic direction of the work of agricultural organizations, ensuring food independence and security of the country. In this regard, in modern conditions there is an objective need to improve the management of biotransformation of biological assets and its accounting and control functions. The work defines the objects of management and accounting of agricultural activity: biological assets; agricultural products; income, expenses and financial results from biotransformation of biological assets; government grant related to a biological asset measured at fair value less costs to sell. Recommendations are proposed on the determination and analysis of changes in the fair value of biological assets less costs to sell due to changes in unit prices and the amount of these assets. In addition, methodological aspects of monitoring the effectiveness of the use of biological assets and the production of agricultural products collected from them are identified. Each of these indicators provides indicative indicators, methods of calculation and comparison with similar indicators of the base period or planning. The following are methods for determining individual indicators from the proposed system that allow organization managers at all levels of internal management to make scientifically sound economic decisions to improve the efficiency of the processes of biological transformation of biological assets and agricultural production in agricultural organizations.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.