DEVELOPMENT OF SECTORAL NON-FINANCIAL REPORTING ON THE BALANCE OF AGRICULTURAL PRODUCTS
DOI 10.32651/2212-20
Issue № 12, 2022, article № 4, pages 20-26
Section: Problems of efficient management
Language: Russian
Original language title: РАЗВИТИЕ ОТРАСЛЕВОЙ НЕФИНАНСОВОЙ ОТЧЕТНОСТИ ПО БАЛАНСУ СЕЛЬСКОХОЗЯЙСТВЕННОЙ ПРОДУКЦИИ
Keywords: NON-FINANCIAL, REPORTING, ACCOUNTING, SUBCONTO, SPECIALIZED, EFFICIENCY, INDICATORS, AGRICULTURAL PRODUCTION
Abstract: The article discusses the issues of rationalization of accounting for agricultural products and specialized reporting of agricultural organizations "Balance of products" form No. 16-APK. Recommendations have been developed to improve the accounting of agricultural products by using eight-digit account ciphers in the digital economy. The proposals for improving specialized reporting on the movement of agricultural products (Form No. 16-AIC) are substantiated. The indicators of the efficiency of agricultural production and methodological aspects of their calculation on the basis of specialized reporting on the movement of agricultural products are determined.
Authors: Trukhachev Vladimir Ivanovich, Dzhikiia Meri Konstantinovna