The concept of forming the product of accounting in terms of agricultural business management
The article substantiates that before accounting problem arises scientific resource assessment, efficiency and investment attractiveness of the agricultural business that requires theoretical and practical bases and practical solutions. This made it possible to identify the key scientific problems that limit the full manifestation of the importance of accounting in management. To solve these problems in the article the concept of forming the product of accounting in terms of managing agricultural business, which contains a definite problem to solve theoretical, methodological and practical levels that will strengthen the importance of accounting in management. In theoretical aspect developed concept is based on the introduction to the theory and practice of management concept of "product accounting", expanding its functionality, quality of accounting information, integration of scientific and practical component accounting. In terms of methodology, the Concept proposed ways of improving accounting methods in agricultural enterprises in the direction of its approach to strategic management information needs. These include regulatory approaches to building accountability, supplement the provisions of accounting policy, improve the quality and consistency of financial reporting. The practical aspect of Concept reinforces importance of accounting in the management and is the mechanism of implementation in practice of accounting methods and advanced techniques for forming strategic management requested accounting and information base, the combination of accounting and reporting of financial and non-financial indicators. Tabl.: 1. Figs.: 5. Refs.: 12.