BUSINESS ORGANIZATION IN THE AGRICULTURAL SECTOR

Анотація

Farms are considered to be one of the most effective forms of farming in rural areas, the important way of addressing the food, economic and social problems of society, and rural areas, in particular. However, the sole agricultural production, with the minor exception, fails to provide its high productive efficiency. Therefore, there is a need to pool together efforts for productive activities, i.e. to join in economic cooperation. The minimum demand of the owner of a farm for accounting data is limited to the need to determine the production costs, gross income to establish the level of profitability, and to prepare reporting. However, the proper accounting management facilitates the effective planning of enterprise activities, the identification of intra-entity reserves, and enhances the function of control over available resources.