ACCOUNTING SUPPORT IN QUALITY MANAGEMENT OF AGRICULTURAL LAND
Abstract
Introduction. Effective quality management of agricultural land largely depends on an integral, efficient system of accounting support for the formation of information on their presence, use, and restoration. However, the existing accounting support needs improving due to lack of specialized forms of primary documents that could be used to process transactions related to agricultural land and existing forms of primary documents can not fully meet the information requests of administrative and managerial staff.
Methods. Questionnaire method, comparison method, method of statistical analysis have been used in the process of analyzing the state of accounting support in quality management of agricultural land, simulation method has been used in the process of developing proposals for improvement of forms of primary documents.
Results. The state of accounting support for the formation of information on qualitative parameters of agricultural land has been analyzed, a number of drawbacks have been identified and practical recommendations for its improvement have been developed. In order to unify the primary documentation, it has been proposed to use in the practical activity of agricultural enterprises the Act of acceptance-transfer of land plots and the Inventory card for accounting of land plots developed by the author taking into account the characteristics of agricultural land. The introduction of the proposed forms of documents will provide to overcome the deficit of accounting and analytical indexes on quantitative and qualitative parameters of agricultural land.
Discussion. Perspective direction for further research is improvement of accounting support for the formation of information about land of water fund.
Keywords
Full Text:
>PDF
References
State Service of Ukraine for Geodesy, Cartography & Cadastre. (2018). Lyst “Pro rozghliad zapytu na informatsiiu” [Letter “On the consideration of request for information”]. (in Ukr.).
Derzhavnyi komitet Ukrainy z pytan tekhnichnoho rehuliuvannia ta spozhyvchoi polityky. (2007). Iakist gruntu. Slovnyk terminiv. Chastyna 1. Zabrudnennia ta okhorona hruntiv. Terminy ta vyznachennia [Soil quality. Vocabulary. Part 1: Terms and definitions relating to the protection and pollution of the soil]. (in Ukr.).
Lapin, I. O. (2015). Pro zberezhennia gruntiv ta okhoronu yikh rodiuchosti [On preservation of the soil and protection of their fertility]. Retrieved from: http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=53638. (in Ukr.).
Derzhavnyi komitet Ukrainy z pytan tekhnichnoho rehuliuvannia ta spozhyvchoi polityky. (2005). Iakist gruntu. Pokaznyky rodiuchosti gruntiv [Soil quality. Fertility indexes of soils]. (in Ukr.).
State Service of Ukraine for Geodesy, Cartography & Cadastre. Retrieved from: http://land.gov.ua/derzhavna-reiestratsiia-dohovoriv-orendy-zemli-vidteper-dostupna-onlain/. (in Ukr.).
Ahrokhimichnyi pasport polia, zemelnoi dilianky! Chyi interes? [Agrochemical passport of the field, land! Whose interest?]. Retrieved from: http://www.iogu.gov.ua/publikaciji/statti/ahrohimichnyj-pasport-polya-zemelnoji-dilyanky-chyj-interes/. (in Ukr.).
Verkhovna Rada of Ukraine. (2003). Pro okhoronu zemel [On land protection]. Retrieved from: http://zakon5.rada.gov.ua/laws/show/962-15. (in Ukr.).
President of Ukraine. (1995). Pro sutsilnu ahrokhimichnu pasportyzatsiiu zemel silskohospodarskoho pryznachennia [On the continuous agrochemical certification of agricultural land]. Retrieved from: http://zakon2.rada.gov.ua/laws/show/1118/95. (in Ukr.).
Ministry of agrarian policy of Ukraine. (2011). Poriadok vedennia ahrokhimichnoho pasporta polia, zemelnoi dilianky [Procedure for conducting an agrochemical passport of a field, a land plot]. Retrieved from: http://zakon3.rada.gov.ua/laws/show/z1517-11. (in Ukr.).
Cabinet of Ministers of Ukraine. (2017). Pro vnesennia zmin do deiakykh postanov Kabinetu Ministriv Ukrainy [On amendments to certain resolutions of the Cabinet of Ministers of Ukraine]. Retrieved from: http://zakon5.rada.gov.ua/laws/show/890-2017-%D0%BF. (in Ukr.).
Ministry of agrarian policy of Ukraine. (2007). Pro zatverdzhennia spetsializovanykh form pervynnykh dokumentiv z obliku osnovnykh zasobiv i inshykh neoborotnykh aktyviv silskohospodarskykh pidpryiemstv ta Metodychnykh rekomendatsii pro yikh zastosuvannia [On approval of specialized forms of primary documents on accounting of fixed assets and other non-current assets of agricultural enterprises and Methodical recommendations on their application]. Retrieved from: http://search.ligazakon.ua/l_doc2.nsf/link1/FIN32622.html. (in Ukr.).
Ministry of statistics of Ukraine. (1995). Pro zatverdzhennia typovykh form pervynnoho obliku [On approval of typical forms of primary accounting]. Retrieved from: http://sfs.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/normativno-pravovi-akti-z-pitan-kpr/nakazi/61770.html. (in Ukr.).
Ministry of finance of Ukraine. (2016). Pro zatverdzhennia typovykh form z obliku ta spysannia osnovnykh zasobiv subiektamy derzhavnoho sektoru ta poriadku yikh skladannia [On approval of typical forms of accounting and write-offs of fixed assets by public sector entities and the order of their compilation]. Retrieved from: http://zakon3.rada.gov.ua/laws/show/z1336-16. (in Ukr.).
Zhuk, V. M., Bezdushna, Yu. S., Melnychuk, B. V., Zhuk, N. L., & Ostapchuk, S. M. (2013). Oblikovo-audytorske zabezpechennia rozvytku zemelnykh vidnosyn [Accounting and auditing support for the development of land relations]. Kyiv: NNTs “Instytut ahrarnoi ekonomiky”. (in Ukr.).
Kushnirenko, O. A. (2015). Oblikovo-kontrolne zabezpechennia upravlinnia opodatkuvanniam silskohospodarskykh pidpryiemstv. Candidate's thesis. NNTs “Instytut ahrarnoi ekonomiky”. Kyiv. (in Ukr.).
Mashkova, T. V. (2016). Information accounting of agricultural land quality parameters. Candidate's thesis. National University of Life and Environmental Sciences of Ukraine. Kyiv. (in Ukr.).
Pantiukhova, A. V. (2016). Oblik ta analiz vykorystannia ta vidnovlennia zemelnykh resursiv. Candidate's thesis. Kyiv National University of Trade and Economics. Kyiv. (in Ukr.).
Yarmoluk, O. F. (2008). Accounting of land resource in the agricultural enterprises. Candidate's thesis. NNTs “Instytut ahrarnoi ekonomiky”. Kyiv. (in Ukr.).
Yurchenko, T. V. (2017). Metodychni pidkhody do otsinky zemelnykh resursiv. Ekonomika ta pidpryiemnytstvo [Methodical approaches to assessment of land resources in accounting]. Ekonomika ta pidpryiemnytstvo, 38, 230-244. (in Ukr.).
Bincharovska T. (2016). Conceptual principles of the reflection of land resoruces in the accounting of agricltural enterprises. The Institute of Accounting, Control and Analysis in the globalization circumstances, 4, 36-40. (in Ukr.).
DOI: https://doi.org/10.35774/ibo2017.03.080
Refbacks
- There are currently no refbacks.
