Evaluation of Possibilities of Expansion of the Traditional Composition of Accounting Objects in Horticulture

Nataliya Tsaruk ()
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Nataliya Tsaruk: 'Nizhyn agrotechnical institute' Separated unit of National University of Life and Environmental Sciences of Ukraine, Nizhyn, Ukraine

Oblik i finansi, 2015, issue 2, 65-70

Abstract: The article is devoted to the assessment of the possibilities of changing the traditional limited storage facilities accounting in horticulture. The aim of the article is to bring the need to expand the range of objects of accounting in the horticulture as an information base in order to minimize uncertainty in the preparation and implementation of management decisions. Based on a comparison of requests from the governing apparatus horticulture enterprises and information products generated by accounting service, it is found that the object of the accounting records in the industry requires revision and additions. It is proved that the present conditions for an adequate implementation by accounting of its functions it is expedient for its objects to recognize, except for financial data, also non-financial (information on prices in an active market, relations with contractors and their business reputation; staff data required for personnel management and accounting of motivational payments, etc.). The allocation of new objects of accounting in horticulture is proposed on a theoretical level. These objects are information arrays to determine the fair value, and short-, medium- and long-term forecasting. Such identification will contribute to the development of accounting theory and practice of elimination of urgent problems.

Keywords: horticulture; accounting objects; forecast balance sheets; non-financial information; fair value (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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