№3 — 2018 — 21
УДК 657.2.016 + 330.322.1
Dedova O.V., MelguiA. E., DvoretskayaY.N., KovalevA.F
FINANCIAL ACCOUNTING TOOLS FOR INVESTMENT ACTIVITIES OF AGRICULTURAL TO SHAPE’S TRANSFORMATION
In article analyzes the current state and dynamics of investment activity of economic entities operating in the agricultural sector of the economy, on the example of individual indicators of the material and technical base of agricultural organizations. The importance of accounting in the formation of the necessary information about the investment activity of agricultural formations, as well as the applied financial and accounting tools and its role in the preparation of such data for the management of agricultural enterprises is considered. Financing of current activities and capital investments in the subjects of the agricultural sector is carried out at the expense of own and attracted sources, among which state support is available, and is divided into long-term and current. The main components of the investment field of agricultural forms will include the acquisition and creation of fixed assets, maintaining the necessary qualities of natural resources, the selection and training of employees, the acquisition of specialized production stocks and calculations with staff and third parties in the current life. All areas of investment activity should be reflected in the accounting and analytical system of agricultural producers.
Keywords: agricultural sector of economy, investment activity, accounting, financial and accounting tools, financing of investment activity
