In article the method of accounting estimates of income and expense, gains and losses from agricultural activities on the basis of categories of fair value and cost price. Revealed the possibility of using the estimated profit for evaluating the effectiveness of the management of agricultural organization.
Keywords: accounting; management; fair value; cost price; estimates of revenue and expenditure; estimatedprofit; efficiency; biological assets
References:
Alborov R.A., Kontsevaia S.M., Zakharova E.V. Razvitie upravleniia biologicheskimi aktivami i ucheta rezul'tatov ikh biotransformatsii v sel'skom khoziaistve [The development and management of biological assets accounting results of their bio-transformation in agriculture]. Izhevsk, Izhevsk State Agricultural Academy Publ., 2009, 165 p.
Alborov R.A., Kontsevaia S.M., Ostaev G.Ia., Zakharova E.V. Upravlencheskie aspekty bukhgalterskogo ucheta biologicheskikh aktivov [Management aspects of biological assets accounting]. Ekonomika sel'skokhoziaistvennykh i pererabatyvaiushchikh predpriiatii – Economics of agricultural and processing enterprises, 2012, no. 5, pp. 49–53.
Gerchikova I.N. Menedzhment [Management]. Moscow, Banki i birzhi, IuNITI Publ., 1995, 480 p.
Glukhov V.V. Menedzhment [Management]. St. Petersburg, SpetsLit Publ., 2000, 700 p.
Korotnev V.D., Vinnichek L.B., Kochetova G.N. i dr. Organizatsiia i upravlenie proizvodstvom [The organization and management of production]. Moscow, KolosS Publ., 2005, 464 p.
Metodicheskie rekomendatsii po bukhgalterskomu uchetu biologicheskikh aktivov i rezul'tatov ikh biotransformatsii v sel'skom khoziaistve [Guidelines on accounting of biological assets and the results of their biotransformation in agriculture]. Moscow, Rosinformagrotekh Publ., 2011, 56 p.