Удосконалення методичного підходу до обліку запасів сільськогосподарських підприємств

UKR: Стаття присвячена удосконаленню методичного підходу до обліку запасів сільськогосподарських підприємств. З метою формування етапів методичного підходу уточнено ряд теоретичних та методичних аспектів обліку запасів з урахуванням особливостей обліку запасів сільськогосподарських підприємств. Уточнено поняття «запаси» сільськогосподарського підприємства, визначено особливості класифікації запасів сільськогосподарського підприємства, особливості їх обліку, оцінки і відображення у фінансовій звітності. Крім того, сформульовано мету, завдання, принципи та методи обліку запасів сільськогосподарського підприємства. Методичний підхід представлений у вигляді етапів і кроків щодо процесу обліку запасів сільськогосподарського підприємства. Розкрито сутність і особливості реалізації кожного етапу методичного підходу.

ENG: This article examines current issues relating to the methodological approach to inventory accounting in agricultural enterprises. The aim of this article is to refine the methodological approach to inventory accounting in production enterprises within the agricultural sector of the economy, with a view to improving the quality of inventory management. In order to establish the stages of the methodological approach, a number of theoretical and methodological aspects of inventory accounting have been clarified, taking into account the specific features of inventory accounting in agricultural enterprises. When determining the inventories of an agricultural production enterprise, the feasibility of classifying current biological assets as inventories has been demonstrated. The objective of inventory accounting for an agricultural production enterprise has been formulated on the basis of the provisions of regulatory sources. This objective consists in generating complete, accurate and unbiased information on the inventories of an agricultural enterprise for use in management decision-making and the preparation of financial statements by ensuring control over their availability, movement (receipts, conversion and disposals) and preservation. By summarising the results of research into academic works and regulatory acts, the main tasks, principles and methods of inventory accounting for an agricultural production enterprise have been formulated. Thus, the main principles of inventory accounting for an agricultural production enterprise include: the principle of initial valuation, the principle of prudence, the principle of autonomy, the principle of documentary evidence, the principle of matching revenues and expenses, the principle of systematicity, and the principle of controllability. The essence of these principles is explained. The methods of inventory accounting for an agricultural production enterprise include methods of current inventory accounting and methods of inventory valuation. The proposed methodological approach is presented in the form of stages and steps in the process of inventory accounting for an agricultural production enterprise. The essence and specific features of implementing each stage of the methodological approach are examined. Particular attention is paid to the valuation of various types of inventories held by agricultural production enterprises. For the purposes of such valuation, a classification of the inventories of agricultural production enterprises has been carried out. The rules for valuing different types of inventories of an agricultural production enterprise upon initial recognition, at the balance sheet date and upon disposal are examined. The findings of this study will provide a scientific approach to inventory accounting within agricultural production enterprises, with a view to managing inventories and preparing timely and reliable information for the preparation of financial and management reports.