این سایت در حال حاضر پشتیبانی نمی شود و امکان دارد داده های نشریات بروز نباشند
مدیریت فناوری اطلاعات، جلد ۱۴، شماره Special Issue: Digitalization of Socio-Economic Processes، صفحات ۷۸-۱۰۳
عنوان فارسی
چکیده فارسی مقاله
کلیدواژه‌های فارسی مقاله
عنوان انگلیسی Information systems for cost control of current biological assets of crop production
چکیده انگلیسی مقاله The economic events of recent years caused by the effects of the pandemic have contributed to rising farm costs. Determining the unit cost of current biological assets of crop production and detailing these costs by major categories is one way to optimize them and increase the efficiency of the main activities of the producer. It requires formation and implementation effective cost control mechanisms in crop production.The purpose of this study is development of scientifically sound proposals and recommendations for controlling the cost of current biological assets of crop production, identifying priority cost items at each stage of cost formation. The main standards for accounting for current biological assets of crop production in Ukraine are IAS 41 "Agriculture" and NP (S) FA 30 "Biological assets". Control is regulated by the company's accounting policy. It has established that it is possible to determine the actual cost of agricultural products only at the end of the year. Currently, in Ukraine there is no legal act that would give the right to reduce the time of determining the actual cost of agricultural products. To determine the financial result, there is a method of sequential closing of accounts of different types of agricultural production. In order to improve the system of control over the value of current biological assets of crop production in agricultural enterprises, it is proposed to strengthen internal control by means of information systems and technologies. Control of costs that form the cost of crop production should be carried out both at the planning stage and during the execution of works and at the stage of their completion.
کلیدواژه‌های انگلیسی مقاله control,Cost,Accounting,Current Biological Assets of Crop Production,Costs,Internal Cost Control System,Information control systems
نویسندگان مقاله Hanna Hryshchuk |
Department of Accounting and Taxation, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine.

Yevheniia Kaliuha |
Department of Accounting and Taxation, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine.

Nataliia Kuprina |
Department of Accounting and Audit, Odessa National Academy of Food Technologies, Odessa, Ukraine.

Vitalina Babenko |
International E-commerce and Hotel&Restaurant Business Department, V. N. Karazin, Kharkiv National University, Kharkiv, Ukraine.

Anastasiia Kashperska |
Department of Accounting, Audit and Taxation, State Biotechnological University, Kharkiv, Ukraine.

نشانی اینترنتی https://jitm.ut.ac.ir/article_88882_5b2a5bee7d055bccdd2c4e62a5a7ed1e.pdf
فایل مقاله فایلی برای مقاله ذخیره نشده است
کد مقاله (doi)
زبان مقاله منتشر شده en
موضوعات مقاله منتشر شده
نوع مقاله منتشر شده
برگشت به: صفحه اول پایگاه   |   نسخه مرتبط   |   نشریه مرتبط   |   فهرست نشریات