ACCOUNTING AND ANALYTICAL SUPPORT OF AGRICULTURAL LAND FERTILITY
DOI 10.32651/196-18
Issue № 6, 2019, article № 4, pages 18-23
Section: Problems of efficient management
Language: Russian
Original language title: УЧЕТНО-АНАЛИТИЧЕСКОЕ ОБЕСПЕЧЕНИЕ ПЛОДОРОДИЯ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ЗЕМЕЛЬ
Keywords: NATURAL CAPITAL, LAND RESOURCES, KURSK REGION, EFFICIENCY, ACCOUNTING, PUBLIC REPORTING, DIGITAL ECONOMY
Abstract: In article problems of registration and analytical ensuring fertility of the agricultural land are considered. The studies show a negative balance of nutrients from agricultural land, that is, there is a decrease in fertility, manifested consumer nature of nature. For effective use of land resources it is necessary to develop and implement accounting, accounting data characterizing the rational use of land. For accounting of communication between indicators of use of the natural capital (land grounds) and indicators of activity of the enterprise reflection of land resources in accounting (financial) reports according to which accounting of all nutritious elements will be organized (nitrogen, phosphorus, potassium, a humus) is offered. The results of the study confirm the need to make adjustments to the public accounting (financial) statements of agricultural organizations in the digital economy.
Authors: Bobovnikova Tatiana IUrevna, Vorozheikina Tatiana Mikhailovna