PRIMARY ACCOUNTING AS A SOURCE OF INFORMATION SUPPORT FOR THE MANAGEMENT OF CROP PRODUCTION OF AGRICULTURAL ENTERPRISES

Introduction. The article is dedicated to primary accounting as a source of informational support for the management of crop production in agricultural enterprises. Purpose. The aim of this study is to develop the organization of primary accounting as an element of informational support for managing crop production in agricultural enterprises. Materials and methods. The information base of the study includes scientific works of Ukrainian authors on the documentation of business transactions in accounting, Methodical Recommendations for the use of specialized forms of primary documents for accounting production inventories in agricultural enterprises, Methodical Recommendations for the use of specialized forms of primary documents for accounting long-term and current biological assets, and others.