Features of economic analysis and accounting for biological assets

Особенности экономического анализа и учета биологических активов

Terekhov, Andrey (Терехов, Андрей) () and Ovcharov, Anton (Овчаров, Антон) ()
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Terekhov, Andrey (Терехов, Андрей): Russian State University of Justice, Privolzhsky Branch
Ovcharov, Anton (Овчаров, Антон): Russian State University of Justice, Privolzhsky Branch

Voprosy upravleniya / Management Issues, 2019, 137-147

Abstract: Purpose. The purpose of the study is to identify the features and problems of economic analysis and accounting of biological assets at the enterprises of the agro-industrial complex of Russia, to determine the directions of accounting development. Methods. The research methodology is based on the principles of economic, regulatory and legal as-sessment and interpretation of data. The research involved the following methods: bibliographic anal-ysis, analysis of economic indicators in the field of agriculture, synthesis, deduction and induction, sys-tem approach, comparison. Results. A review of literary sources and the existing legislation allowed to establish a difference in the principles and methods of accounting and biological assets assessment, enshrined in the Russian and international standards of accounting and assessment reports. According to the results of the economic analysis of indicators on livestock and crop production, the problems of the agricultural sector de-velopment are established. The paper reveals the features of animals and plants accounting in Russia. The importance of the information generated in the process of accounting for the needs of manage-ment personnel of the organization, justified by the optimal organizational decision-making, is shown. The influence of the accounting system status on the results of financial and economic activities of en-terprises is shown. The conclusion is made about the need to transform accounting in agriculture in accordance with the provisions of IFRS. Научная новизна. Обосновано влияние порядка организации системы бухгалтерского учета Sci-entific novelty. The influence of the organizational order of the accounting system of biological assets on the status of the agricultural sector is substantiated. Based on this approach, the possibility of growth of economic indicators in the industry by attracting additional foreign capital is established. The use of IFRS principles in the process of formation of accounting and reporting information was the condition for increasing the investment attractiveness.

Keywords: biological assets; economic analysis; accounting organization; assessment; agriculture (search for similar items in EconPapers)
Date: 2019
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