IMPROVING THE ORGANIZATION OF ACCOUNTING AND ANALYTICAL WORK IN THE PEASANT (FARMER) FARMS
The article deals with the organization of financial and management accounting in the peasant (farmer) farms. To ensure the effectiveness of the peasant (farmer) economy, regardless of the legal status, prevention of possible imbalances in its production,economic and financial activities, analysis and control over the state and movement of economic funds, the preservation of the property of the peasant (farmer) requires accounting information. Therefore, the peasant (farmer) farms are in need of accounting. Accounting activities in the peasant (farmer) economy affects a particular amount of the condition and changes of assets, materials and products, cash and labor resources. The volume and degree of accuracy of accounting information is largely determined by the objectives of management, production necessity and economic feasibility. The author carried out a theoretical review of the current state of accounting and analytical work at the enterprises of this organizational and legal form of management, made practical proposals to improve the scope of accounting and analysis in the peasant (farmer) farms on the materials of the P(F)F "Centurium" of the Lukh District of the Ivanovo region. The presented publication is a continuation of scientific research published in the articles "Analytical practice of using a comprehensive assessment of the economic efficiency of small enterprises in the field of agribusiness" Modern science-intensive technologies. Regional supplement. No. 2 (54), 2018, "Development of a business project to improve the production and economic efficiency of the peasant (farmer) economy" Modern science-intensive technologies. Regional supplement. №1 (57), 2019