TRENDS OF THE DAIRY ENTERPRISES DEVELOPMENT IN THE CONTEXT OF ACCOUNTING SUPPORT IMPROVEMENT

В. Ю. Ільїн, О. В. Ільїна, І. В. Бубир

Abstract


The article deals with the essence of the accounting process at dairy processing enterprises. It is determined that the development of Ukrainian agriculture should be carried out on an innovative basis. Innovation in agriculture comprises the improvement of technologies, changes in technology, ecology, economics, etc. It is proved that the accounting and the calculation process at the milk processing enterprises are complex and multifaceted. It was mentioned that in a market-oriented economy, the existing system of inventories accounting cannot meet the information needs of managers, since it has a number of shortcomings, namely: there is no integration of all types of accounting to provide managers with the necessary information; data on deviations of actual indicators from normative ones are not daily displayed, therefore, they are not used in production management; the control of the use of inventories is limited by the retrospective control of the actual cost price, when losses and overexpenditure cannot be changed; the system of accounting and assessment of return waste does not contribute to their rational use and distorts data on the cost of production. It has been found out that the initial internal documentation at the enterprises of the industry needs to be improved in order to ensure the accuracy of expenses accounting and calculation of the cost price of dairy products of own production. Changes to the forms of the Journal of the Milk Yield Accounting have been introduced, which will facilitate the establishment of document circulation and speeding up the movement of dairy products between producers and purveying enterprises The main directions of improvement of the competitiveness of products are defined: creation of environmentally friendly products, improvement of taste qualities of dairy products, production of dietary goods and goods for patients with diabetes, increase of the share of non-fat and skimmed products, reduction of food preservative content, introduction of non-traditional types of dairy products with new consumer properties. It is concluded that the issue of accounting development and ways of its improvement at dairy processing enterprises is multifaceted and remains unsolved

Keywords


agrarian enterprises; accounting; calculation process; competitiveness; dairy processing enterprises

References


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GOST Style Citations


Kotsupatryy M. M., Ilʹyin V. YU., Ilʹyina O. V. (2016) Pidvyshchennya konkurentospromozhnosti ahrarnykh pidpryyemstv [Increasing competitiveness of agrarian enterprises]: monohrafiya. K.: KNEU [KNEU], 408. [in Ukr.] Alimova A. E. (2012) Yakistʹ molochnoyi produktsiyi yak klyuchovyy faktor zabezpechennya yiyi konkurentospromozhnosti [Quality of dairy products as a key factor in ensuring its competitiveness]. Biznesinform [Biznesinform] 10. 132–136. [in Ukr.] Andriychuk R. V. (2009) Rozvytok kontsentratsiyi v molochniy promyslovosti Ukrayiny [Development of concentration in the dairy industry of Ukraine]. Formuvannya rynkovykh vidnosyn v Ukrayini [Formation of market relations in Ukraine]. 12. 134-137. [in Ukr.] Ilʹchuk M. M. (2004) Efektyvne funktsionuvannya molokoproduktovoho pidkompleksu Ukrayiny [Effective functioning of the dairy product subcomplex of Ukraine]: monohrafiya. K.: «Nichlava» [Nichlava]. 312. [in Ukr.] Karpenko V.O. (2018) Tenevyye nadoi: v Ukraine fal'sifitsiruyut do 25 % molochnoy produktsii [Shadow milk yield: in Ukraine, up to 25% of dairy products are falsified]. Agroinsider [Agroinsider]. URL : https://ru.agroinsider.com.ua/2018/09/2 Lupenko YU. O. (2012) Stratehichni napryamy rozvytku silʹsʹkoho hospodarstva Ukrayiny na period do 2020 roku [Strategic directions of development of agriculture of Ukraine for the period till 2020]. Za red. YU.O. Lupenka, V.YA. Meselʹ-Veselyaka. K.: NNC «IAE» [NSC «IAE»], 182. [in Ukr.] Parkhometsʹ M. K. (2005) Orhanizatsiyno – ekonomichni osnovy rozvytku molokoproduktovoho pidkompleksu v rynkovykh umovakh [Organizational and economic bases of development of dairy product subcomplex in market conditions]: monohrafiya. Ternopilʹ: Ekonomichna dumka [Economic Thought], 346. Druri K. (1998) Vvedeniye v upravlencheskiy i proizvodstvennyy uchet [Introduction to management and production accounting]: ucheb. posobiye dlya stud. vuzov. Per. s angl. N.D. Eriashvili (red. per.) 3 izd., pererab. i dop. M.: Audit, YUNITI, 774. [in Russ.] Ilʹyin V.YU. (2018) Oblik vyrobnychykh vytrat u molokoproduktovomu pid kompleksi [Accounting for production costs in dairy products under the complex]. Visnyk Sumsʹkoho natsionalʹnoho ahrarnoho universytetu: nauk.-metod [Visnyk of Sumy National Agrarian University: scientific method.]. zhurn. Seriya, Ekonomika i menedzhment. Vyp. 6 (76), 44-49. [in Ukr.] Tsinoutvorennya ta normatyvni vytraty v silʹsʹkomu hospodarstvi (2008) (teoriya, metodolohiya, praktyka) [Pricing and normative costs in agriculture (theory, methodology, practice)]: U 2-kh t.: T. 1: Teoriya tsinoutvorennya ta tekhnolohichni karty vyroshchuvannya silʹsʹkohospodarsʹkykh kulʹtur. Za red. P. T. Sabluka, YU. F. Melʹnyka, M. V. Zubtsya, V. YA. Meselʹ-Veselyaka. Kyiv: NNC «IAE». [in Ukr.] Savchuk A. V. (2006) Konkurentosposobnost' otrasley promyshlennogo proizvodstva: metodologicheskiye voprosy otsenki i analiza [Competitiveness of Industrial Production: Methodological Issues of Evaluation and Analysis.]. Ekonomika promyslovosti [Economy of the industry]. 2. 61-66. [in Ukr.] Pro bukhhaltersʹkyy oblik i finansovu zvitnistʹ v Ukrayini [On Accounting and Financial Reporting in Ukraine]: Zakon Ukrayiny vid 16.07.1999 r. №996-KHIV z nastupnymy zminamy i dopovnennyamy. URL: https://zakon.rada.gov.ua/996-14.




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