Three Seas Economic Journal (Apr 2022)
DOCUMENTATION OF THE PRODUCTION PROCESSES OF ORGANIC CROP PRODUCTION
Abstract
The subject of the study is the accounting system and in particular the system of documenting the costs of production of organic crop products. Economic and statistical research methods were used to analyze the state of organic production. General trends in the development of the system of accounting for production processes in organic crop production were studied using the methods of induction and deduction. The methods of theoretical generalization and comparison were used in the study to reveal the features, nature and content of organic production and its elements as objects of accounting. The method of observation was used to study the state of primary accounting of production processes in the field of organic crop production. The publication is devoted to the study of the state of primary accounting of the costs of organic crop production and the development of scientifically sound recommendations for agricultural enterprises to improve it. Organic agricultural production in Ukraine is one of the priority areas of development of the agricultural sector of the economy, based on the adopted National Economic Strategy for the period up to 2030. Initial observation is the only basis for the formation of information flows of management, financial, statistical and tax reporting, which is provided by continuous and continuous documentation of business transactions. As a result of the research, the directions of using the information of primary documents, which formalize the costs of organic production, are grouped. The functions of primary documents in the management of organic production are outlined. The necessity of creation of specialized forms of primary accounting of expenses of seeds, planting material, means of protection of plants, fertilizers as those which need special control in the course of production of organic products is substantiated. The organizational and technological features and specifics of control during the transition period, in terms of "pure" organic production and in terms of parallel production of organic and inorganic products, which should be taken into account when documenting costs. The general approaches to documentation of expenses are offered and the form of the Act on use of substances (ingredients, components) which is allowed to be used in the course of organic production and which are allowed to use in maximum admissible quantities is developed. The developed proposals will allow providing control over observance of the legislation in the field of organic production, to realize control and information functions of primary documents on the account of expenses of organic plant growing. Promising areas of further research on this issue are the development of a package of primary documents for other sectors of organic production and the formation of guidelines for documenting all its business processes, which will form the basis of information management system of organic production at all levels. and forming a strategy for its development.
Keywords
