ORGANIZATION OF ACCOUNTING AND CONTROL OF MATERIAL EXPENDITURE OF AGRICULTURAL ENTERPRISES

In this article the organizational and methodical aspects of accounting and internal control over material costs at agricultural enterprises are considered. The order of documentary reflection of economic operations, on agricultural enterprises is presented, and primary documents on accounting of material expenses of production applied at such enterprises are analyzed, with the purpose of correct construction of a system of accounting of material costs. The efficiency of any agricultural enterprise depends largely on the proper control of costs. Systematic and comprehensive control helps to ensure the validity and timeliness of these operations. The control over the accounting operations of material costs enables to objectively assess the real state of the agricultural enterprise. Control is one of the functions of management that allows the timely identification and elimination of those prerequisites and factors that impede the effective management of production, the successful achievement of the goal, to adjust the activities of the enterprise or its structural units, therefore, after conducting this study, the main problem was identified in ensuring the internal control over material costs in agricultural enterprises, namely, at enterprises there is often no clear understanding of how to properly organize the control, therefore it creates a number of problems in the correct and timely reflection of material costs in the enterprise. The main reasons for this are: lack of employees of appropriate qualifications, methodologies, systems of evaluation indicators, etc. Therefore, in this article, in order to ensure the efficiency of the information management of the enterprise, the main ways of improving the system of accounting and control of material costs are defined: to develop internal standards of control, to improve the regulatory framework for the organization of accounting and internal control, and it would be advisable to agricultural enterprises to introduce a post of internal auditor, which would carry out increased control functions at material costs.