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Accounting reform in the poultry industry Ukraine
The priority of the economic policy of any state is to solve the problems of food security of the population. Fundamental role is performing agriculture. Historically, Ukraine has a strong agricultural potential. Real agri-food products in Ukraine today is quite unstable, what does a difficult political and economic situation in general and in agriculture in particular. Also, note that strengthening of globalization processes in Europe and worldwide greatly affects the domestic agricultural market. Especially acute these issues are in the poultry industry.
In such circumstances there is an urgent need to increase competitiveness Ukrainian producers of products studied, and this in turn is not possible without improving the existing system of accounting and analytical software.
The question of the rational organization of accounting in domestic enterprises producing poultry products are extremely important in today's conditions. Efficient organization of accounting in processing plants provides control over the implementation of the plan of quantitative and qualitative indicators fattening, reveals the use and efficiency of fattening reserves, reducing the cost of poultry growth, increase its quality and as a result - increase the competitiveness of products of poultry meat.
Reflection in the accounting of business transactions conducted by their continuous and continuous documentation in accordance with the requirements of the provision documentary records in the accounting.
The basis for reflection in the accounting of business operations are the primary documents confirming the fact of business operations. In order to control and streamline the processing of primary documents on the basis of their records are kept up, that registers of analytical and synthetic accounting.
The development of information-analytical maintenance of competitiveness of production of poultry meat activates European integration processes in the economy of our country, as well as domestic companies search for ways out of the global market.
In the article the features of display operations on the entry of poultry on poultry farms, their breeding and feeding as well as for the disposal of various channels in accounting registers. The author evaluated the existing system of documentation of production processes at the processing plants and revealed its advantages and disadvantages. It was established that the main deficiencies in the registration-analytical maintenance of increased competitiveness of poultry products are:
1. The accounting records are not properly formed analysts provide information about product quality at all stages of the production cycle.
2. The existing Ukraine in accounting and analytical support cost of sales is calculated on averages and do not take into account the level of product quality, while natural is that to manufacture better products more resources spent, respectively, and its cost is higher than less quality. That is why there is an objective need to develop such a system of accounting records that would whist effective accounting and quality control of poultry products.
Keywords: poultry, globalization, competitiveness, accounting and analytical support, organization of accounting documentation.
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