THE STRUCTURE OF THE ACCOUNTING OBJECTS IN THE MANAGEMENT SYSTEM OF BIOLOGICAL TRANSFORMATIONS IN FISH FARMING

Abstract

Fish farming is a specific sector of the economy that allows agribusiness to diversify and increase its profitability while maintaining a relatively small initial investment and a guaranteed market. Organizational and technological features of biological changes in fish farming have a decisive effect on the specific of cost management and its accounting implementation. The structure of objects of cost accounting for biological conversion to fish farming in relation to objects management is suggested in the article. Methods: The study is based on instructional techniques, the usage of what determine general trends of accounting implementation management of biological changes in the fishery; to essence and to reveal the meaning of biological conversion costs as an economic category and object of accounting. These methods include: methods of induction and deduction, causation and abstract logical, economic-statistical, monitoring and others. Results: The result is to establish a relationship between objects of cost accounting for biological changes in fish culture objects management. Understanding these relationships will build an effective model of cost accounting that will provide management of different levels of timely with relevant information.