Економічний зміст поточних біологічних активів тваринництва та проблеми їх обліку

Abstract

Сільське господарство вважається особливою сферою виробництва, оскільки в процесі створення готової продукції поряд з фінансовими і матеріальноLтехнічними ресурсами задіяні також природні ресурси: земля і живі організми. Введення в дію НПБО 30 "Біологічні активи", яким змінено організацію та методику обліку тварин у сільськогосподарських організаціях. Як відомо, нова методологія бухгалтерського обліку, яка була реалізована в Національному стандарті бухгалтерського обліку 30 "Біологічні активи", призвела до численних проблем у бухгалтерській професії та не знайшла широкого впровадження в сільськогосподарських підприємствах країни. У статті зазначено, що існують численні проблеми щодо організації та управління біологічними активами (відсутність чіткого визначення,класифікації, неефективна система синтетичного та аналітичного обліку тощо). It has been determined that the population of Ukraine lacks meat and meat products. In solving the issue of increasing meat and livestock production, the approach of this industry is effective, first of all. The shortsightedness of agricultural managers, low liquidity and difficult financial situation led to the destruction of livestock farming in organizations that were private: partnerships and leased enterprises. Compared to the expected period of the administrative economy, the livestock industry is preserved in collective ownership organizations that are part of an agricultural production cooperative, which follows the introduction of market principles of management in the agricultural sector and the preservation of land and property, which allows for the preservation of the integrity of land and property complexes. It has been proven that livestock breeding is of great economic importance for the country as a whole. It is considered a source of providing the population with such important food products as meat, milk, eggs, and also provides the industry with wool, leather, fur and other resources. Agriculture is considered to be a special sphere of production, as in the process of creating finished products, along with financial, material and technical, and labor resources, natural resources are also involved: land and living organisms. Despite the importance of accounting policies, there is a problem in agricultural organizations with their creation; the managers of the organization specifically address this issue and do not take into account the specifics of the organization’s activities when creating them. In addition, most agricultural enterprises created their accounting policies when the basic laws on agriculture we recreated, despite the fact that many changes have taken place in the economy of the state. It has been determined that one of the most important responsibilities in the creation of accounting and analytical support is to study the rules governing the activities of biological assets. As Ukraine promotes efficient international economic activity, there is a widespread use of international standards. National and international standards have some similarities, but there are significant differences between them.