THE PECULIARITIES OF FINANCIAL RESULTS ACCOUNTING ON THE AGRICULTURAL ENTERPRISES

The subject of research are the theoretical, methodological and practical issues associated with the development, organization and creating the most perfect system of financial results accounting which provides rising the efficiency of agricultural enterprise management. The purpose of the article is to give the background for some theoretical and methodological statements and to work out the practical recommendations on improvement of the financial results accounting for decision-making as for agricultural production development. Methodology. A system approach was chosen as the methodological basis of the investigation. The system approach is used in studying the general theoretic principles of financial results accounting and in grounding the practical directions of its improvement. The methods of logical analysis, induction and deduction are used as well to clarify the nature of incomes and financial results; methods of expert estimation are used for studying the conditions of accounting in agricultural units; methods of functional and logical analysis are used to build the accounting information model of financial results. The investigation is carried out on the basis of studying the modern scientific views on the development of methodological and practical principles of accounting on agricultural enterprises. The results. The essence of incomes and financial results of agricultural enterprises activities is clarified. The basic approaches and problems in assessing the incomes, organizing and carrying out the financial results accounting on agricultural enterprises are considered using the National Accounting Standard 30 ?Biological Assets?. Areas of results implementation: organizing and conducting scientific research in the field of improving the theory and practice of financial results accounting of the agricultural enterprises activities. Conclusions: The level of agricultural enterprises activities efficiency is characterized by their financial results. The formation of incomes and expenses as the main components of financial results in agriculture is under the influence of a number of organizational and economic peculiarities. The theoretical approaches to the economic essence and meaning of the categories ?income? and ?financial results? are processed in the investigation. The peculiarities of determining financial results according to the National Accounting Standard 30 ?Biological assets? are considered and the features of their presentation in Ukrainian agricultural enterprises accounting are analyzed. The information support of the financial results accounting and reporting is improved for better providing the consumers with economic information.