AGRARIAN ACCOUNTING AS AN ALTERNATIVE INSTRUMENT FOR PROVIDING CALCULATION OPERATIONS OF AGRICULTURAL ENTERPRISES

The article aims to generalize and develop approaches to the use of agrarian receipts by enterprises of the agro-industrial complex. In the course of the research the methods of observation, comparison, analysis, synthesis, generalization and economic-statistical method were used. The study is based on the hypothesis that agrarian receipts and streamlining of their payments are important and one of the most difficult issues in the activities of agribusinesses. The essence and the difference between the commodity and the financial agrarian receipt were investigated, which made it possible to summarize the main components of the data of the settlement documents: obligatory (delivery time, requisites, subject of obligation, conditions and place, description of the subject of collateral, date and place of issue) and additional additional and possible components of the agricultural receipt. The advantages of agrarian receipts on a number of features compared to the tools of calculation on the basis of: the need for human resources, confidence in the calculations, speed of issuance, cost of registration, currency risk management, enforcement, processing of documents for transfer, flexibility, transparency, better commerce the possibility of cooperation with international organizations. The process of working with agrarian receipts is generalized by defining the interrelated actions at the macro level (functions of the Ministry of Agrarian Policy and Food of Ukraine, the state enterprise «Agrarian Registers» and the Register of Agrarian Receipts), mezzanine by stages (choice of instrument, preparation for issuance, registration) and micro by stages (Transfer to creditor, Closure of AR in PAR and DROM, full fulfillment of obligations under the AR, partial fulfillment of obligations, default). The procedure of compulsory execution of commodity and financial agrarian receipts was generalized and compared, which allowed to distinguish a number of specific stages: submission of a written request to the debtor, execution of the enforcement inscription, opening of enforcement proceedings, transfer of collateral to the property, transfer of collateral for execution, closing of enforcement. The conducted researches will allow to further form accounting and analytical support on such calculations and to establish their essence as an object of accounting and economic analysis that in a complex, will ensure their safe use by agricultural producers and will promote wider implementation in practical activity of creditors.