Моніторинг операцій з оборотними активами аграрних суб’єктів: облікові аспекти

Abstract

The monitoring system operations with current assets of agricultural enterprises was studied. It was determined that the accounting and analytical support of the process managing the current assets of agrarians includes: material and production stocks, cash, receivables and other important components. Considerable attention is paid in the study to the improvement of synthetic cash accounting. Accounting in the current asset management system has been opened.