Financial and economic activity in agricultural enterprises: theoretical aspects

The goal is to show the specifics of conducting financial and economic activities in agricultural enterprises, which differs from other sectors of economy, which is more characterized by the assortment, volumes of products produced and sales in value terms, which is directly dependent on the quality, deterioration of production facilities, the availability of the necessary raw materials, materials, sales options. The following tasks were solved: problems of accounting in the entities of agricultural sphere were studied; identified difficulties in enhancing economic activity in farms of this sector; a system of measures is proposed to improve the efficiency of the use of land, production assets, material, financial and labor resources, reduce losses, increase the profitability of agricultural products and improve the financial and economic situation of farms, in the presence of extensive, promptly received information. The results of the analysis show that along with external factors (inflation, violation of parity of inter-industry exchange, effective demand, level of consumer income and other economic conditions of management), internal factors also have a great influence on financial and economic activities: optimization of the structure of assets, introduction of investment and innovation processes, technical and technological modernization of agricultural sector. Agricultural accounting helps to provide the necessary information on the progress of production processes, increase profitability and improve the quality of work. The main conclusions are that when organizing accounting in agricultural enterprises, it is necessary to provide the use of advanced information technologies, implementation of new opportunities for adaptation to the needs of various user groups, development of mechanisms for interaction with other programs. Effective agro-industrial production is possible only under the condition of a stable financial condition of economic entity.

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