Relevance of Accounting Information Appropriate for Management of Reproduction of Biological Assets of Perennial Plantings
Journal Title: Проблеми економіки - Year 2014, Vol 2014, Issue 3
Abstract
The article discusses the questions of the essence of relevance of accounting information appropriate for making managerial decisions during the processes of reproduction of biological assets of perennial plantings. The need for development and implementation of methods of forming accounting information taking into account managerial needs and requirements is substantiated. An accounting and analytical system for managing reproduction of biological assets of perennial plantings is proposed which is based on the systemic approach, varying approaches to the development of individual managerial decisions, comprehensiveness of formation of managerial decisions, taking into account particular features of an organization. The following elements of the accounting and analytical system are singled out: subjects and objects of the reproduction management process; reproduction objective within the context of stages and sources of funding; methods and ways of provision of accounting information; effectiveness assessment of reproduction of biological assets of perennial plantings; evaluation of reproduction risks; making managerial decisions. The proposed accounting and analytical system implies effectiveness assessment of reproduction of biological assets of perennial assets, and allows obtaining information on the efficiency and practicality of agricultural operations. A crucial component of the proposed accounting and analytical system is evaluation of risks, and the result of its functioning is making managerial decisions during the process of reproduction of biological assets of perennial plantings in the long term.
Authors and Affiliations
Tetyana Kineva, Olena Glushko
Keywords
Related Articles
- EP ID EP89014
- DOI -
- Views 97
- Downloads 0
Model of assessment of influence of ecological investments upon environmental quality
The article justifies non-efficiency of the existing system of financing environment protection measures and expediency of use of specialised economic and mathematical tools of support of managerial decisions with respec...
The Theoretical and Methodological Platform for Developing a System of Enterprise Adaptation to Changes in the External Environment
The aim of the article is the elaboration of an approach to creation of a theoretical and methodological platform for developing a system of enterprise adaptation to the rapid changes in the external environment, the mod...
Crediting Businesses as a Form of Financial Support
In the article the modern methods of crediting businesses in Ukraine have been considered and practical recommendations on choosing a particular form and method of crediting, which depends on the characteristics of the b...
Efficiency of Working Capital Management in the System of Financial Safety of Trade Enterprises
The article investigates theoretical and methodological and practical aspects of managing the financial security of enterprises of wholesale and retail trade in Ukraine, summarizes the scientific approaches to assessing...
Methodical Approach to an Assessment of Competitiveness of Branches of Mechanical Engineering of Ukraine
In the article the considered questions of the methodical going are near the estimation of competitiveness of machine building complex of Ukraine. The algorithm of estimation of competitiveness of industries of engineer...