PROCEEDING IN UTILITY OF LONG TERM BIOLOGICAL ASSETS IN GARDENING COST ACCOUNTING: MANAGAMENT ASPECT

Рurpose. The article dealth with the study of the state and improvement of proceeding the utility of long-term biological assets in gardening cost accounting of self-supporting enterprises. Methodology. Methodological basis of research are scientific and special methods of cognition, in particular: abstractly-logical, comparison, questionnaire, analysis, generalization and synthesis. Results. In the process of research the sub-accounts of the analytical accounting are offered with the aim of receipt of information about charges on proceeding in an utility in the cut of all kinds and sorts of fruit and barries cultures, and at a necessity also and on such excellent analytical signs as a chart of planting, form of crown, technology of growing and other. Also well-proven reflections of material costs, that it is envisaged to carry out during realization of works on proceeding in an utility, in composition other material, because their use be not permanent, id est not ponderable technologies growing of long-term biological assets in gardening. At the same time, sub-accounts are offered with the aim of reflection in the account of material values and costs on the labour remuneration that will help to define which one materials it is applied at implementation of those or other measures, and also to set the concrete center of responsibility, that was the performer of works. Three forms of management accounting are also worked out: list of costs on proceeding in an utility, group list of responsibility center in relation to proceeding in an utility costs and consolidated report of proceeding in an utility costs. The first form allows to define the sum of proceeding in an utility costs for the separate sort of fruit and berries cultures. The second form gives an opportunity to set the sum of costs that is conducted by the separate responsibility centers with the aim of timeliness determination of the pre-arranged measures implementation. The third form provides generalization of cost’s data on the basis of the information got from all responsibility centers and helps to define the general sum of the spent facilities on an whole enterprise. Practical implications. The analytical accounting sub-accounts and worked out forms of the management accounting are offered on the basis of undertaken a study it is expedient to use in practical activity of self-supporting enterprises of Gardening Institute of the National academy of agrarian sciences. Conclusions. Thus, to accept reasonable administrative decisions for procceding the utility of long-term biological assets in gardening and carry out the economic analysis of these costs, as it will be:, their timely and complete reliable reflection is provided on the accounts; possibility to carry out operative control after costs by the analysis of deviations from pre-arranged their sizes on the whole enterprise is given, after the centers of responsibility and in the cut of separate kinds and sorts of long-term fruit and berries cultures.