Subject The paper studies and substantiates the methodical aspects of economic control over give-and-take raw materials accounting. Objectives The paper's aim is to develop certain techniques of economic control over this kind of accounting. Methods Using audit procedures like documentary and arithmetic checking, data reconciliation, etc., we analyzed various aspects of the give-and-take raw materials accounting for agricultural farms, and identified best practices and procedures for economic control. Results We propose certain techniques of economic control over give-and-take raw materials accounting at the agricultural enterprises. Relevance Using and evaluating objectively the results of economic control over give-and-take raw materials with the help of the proposed methods, the Auditors will be able to reduce the time for auditing, establish credibility, legitimacy, feasibility and economic efficiency of agricultural enterprises.
Adamaitis L.A., Dilyanov D.V., Kontsevoi G.R. [Evaluation of the efficiency of production and management of agriculture]. Teoriya i praktika – ustoichivomu razvitiyu agropromyshlennogo kompleksa: m-ly Vseros. nauch.-prakt. konf [Proc. All-Russ. Sci. Conf. Theory and Practice to Sustainable Development of Agriculture]. Izhevsk, Izhevsk State Agricultural Academy Publ., 2015, pp. 258–263.
Markovina E.V., Ostaev G.Ya., Akhmetzyanov M.I. Instrumenty gosudarstvennogo antikrizisnogo regulirovaniya sel'skogo khozyaistva [Instruments of State anti-recessionary regulation of agriculture]. Vestnik Izhevskoi gosudarstvennoi sel'skokhozyaistvennoi akademii = Bulletin of Izhevsk State Agricultural Academy,2012, no. 4, pp. 21–24.
Mukhina I.A., Markovina E.V. Razvitie metodov otsenki v uchete produktsii sel'skokhozyaistvennogo proizvodstva [Development of the methods of assessment in the accounting of agricultural production]. Vestnik professional'nykh bukhgalterov = Journal of Professional Accountants, 2013, no. 6, pp. 26–28.
Alborov R.A., Kontsevaya S.M., Ostaev G.Ya., Zakharova E.V. Upravlencheskie aspekty bukhgalterskogo ucheta biologicheskikh aktivov [Managerial aspects of the accounting of biological assets]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economics of Agricultural and Processing Enterprises, 2012, no. 5, pp. 49–52.
Burtsev V.V. Problemy organizatsii vnutrennego kontrolya v kommercheskoi firme [Problems of organization of internal control at a business firm]. Auditor, 2006, no. 7, pp. 27–34.
Mel'nik M.V. Evolyutsiya gosudarstvennogo finansovogo kontrolya i audita [Evolution of the State financial control and audit]. Sibirskaya finansovaya shkola = Siberian Financial School, 2011, no. 6, pp. 178–183.
Kozmenkova S.V., Shatina E.N. Bukhgalterskii uchet raskhodov i priznanie ikh v tselyakh ischisleniya edinogo sel'skokhozyaistvennogo naloga [Accounting of expenses and recognition of them in order to calculate a single agricultural tax]. Upravlencheskii uchet = Management Accounting, 2008, no. 8, pp. 69–77.
Bychkov M.F., Balashova N.N., Alborov R.A. Organizatsionno-metodicheskie osnovy vnutrennego kontrolya deyatel'nosti predpriyatii APK [Organizational and methodological bases of internal control of the activities of agro-industrial enterprises]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economics of Agricultural and Processing Enterprises, 2013, no. 7, pp. 36–38.
Ovsiichuk M.F., Dudukalova G.N. Osobennosti organizatsii i metodologii vnutrikhozyaistvennogo kontrolya sistemy biznes-protsessov v ekonomicheskikh sub"ektakh [Peculiarities of organization and methodology of internal control of the system of business processes in economic subjects]. Audit i finansovyi analiz = Audit and Financial Analysis, 2010, no. 4, pp. 288–293.
Suits V.P., Voloshin D.A. Audit effektivnosti biznes-protsessov kak instrument kontrolya [Performance audit of business processes as an instrument of control]. Problemy teorii i praktiki upravleniya = Theoretical and Practical Aspects of Management, 2014, no. 6, pp. 100–107.
Danilevskii Yu.A., Ovsyannikov L.N. Finansovyi kontrol' v obnovlennom byudzhetnom protsesse [Financial control in the new budget process]. Finansy = Finance, 2006, no. 5, pp. 69–73.
Khosiev B.N. Razvitie vnutrikhozyaistvennogo kontrolya v sisteme upravleniya sel'skim khozyaistvom [Development of intraeconomic control in the system of agricultural management]. Izvestiya Gorskogo gosudarstvennogo agrarnogo universiteta = Proceedings of Gorsky State Agrarian University, 2013, vol. 50, no. 1, pp. 199–203.
Alborov R.A., Kontsevaya S.M. Ekspress-audit dostovernosti dannykh bukhgalterskogo ucheta [A rapid audit of the reliability of data of accounting]. Finansovyi menedzhment = Financial Management, 2011, no. 4, pp. 136–143.
Ostaev G.Ya., Kontsevaya S.R., Kontsevoi G.R. Vnutrennii kontrol' ucheta imushchestva, nakhodyashchegosya na zabalansovykh schetakh [Internal control of the accounting of property on off-balance accounts]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2014, no. 6, pp. 46–64.
Shchepot'ev A.V. Primenenie zabalansovykh schetov v bukhgalterskom uchete finansovo-khozyaistvennykh operatsii [Use of off-balance accounts in accounting of financial and economic operations]. Auditorskie vedomosti = Audit Journal, 2007, no. 11, pp. 51–57.
Kontsevaya S.M., Khoruzhii L.I., Kontsevaya S.R. [Procedure of formation of audit unions of agricultural cooperatives, training of auditors, consultants and the scope of their work]. Razvitie bukhgalterskogo ucheta, kontrolya i upravleniya v organizatsiyakh APK [Proc. All-Russ. Sci. Conf. Development of Accounting, Control and Management at Agricultural Organizations]. Izhevsk, Izhevsk State Agricultural Academy Publ., 2014, pp. 39–46.
