id: 29529
Title: Peculiarities of formation and report submission by farms.
Authors: Koval N.
Keywords: farming, organization of accounting, taxation, reporting, factors of influence.
Date of publication: 2021-11-11 08:46:30
Last changes: 2021-11-11 08:46:30
Year of publication: 2021
Summary: The article reveals the role, significance, features of the formation and submission of reports by farms.
Attention is drawn to the fact that at the present stage the problems of transformation of the domestic agricultural
sector are intensifying. Farming is considered one of the most common forms of entrepreneurial activity in the
agricultural sector. In an uncertain, ever-changing environment, the effective functioning of an enterprise often
depends on the ability to develop and implement creative management decisions based on analytical information.
In order for all farm reporting to be as useful as possible, it should be simpler in structure and order of filling and at
the same time – concise. The composition and reporting structure of farms depends on the one hand on the types
of accounting, and on the other – on the information needs of users. In addition, the organizational and legal form
of the entity and the form of accounting should be considered. If the farm is established in the form of a legal entity,
it is subject to the requirements of mandatory accounting. The peculiarities of the organization of farm accounting
and reporting are determined. It is noted that in addition to the volume of activity, other factors also influence,
among which it is worth noting the specialization, the number of business transactions, the system of taxation of the
farm. The specifics of financial and statistical reporting of farms as legal entities and natural persons-entrepreneurs
are revealed.
URI: http://81.30.162.23/repository/getfile.php/29529.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Three Seas Economic Journal. 2021. Vol. 2 № 3. Р. 30-37.
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Published by: Адміністратор
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