ТЕОРЕТИЧЕСКИЕ И МЕТОДИЧЕСКИЕ АСПЕКТЫ УЧЕТА ЗЕМЕЛЬНЫХ РЕСУРСОВ ПРЕДПРИЯТИЯМИ АПК РОСТОВСКОЙ ОБЛАСТИ

Abstract

The article is devoted to the development of theoretical and methodological aspects of accounting for land resources by enterprises of the agro-industrial complex of the Rostov region, with the aim of developing a system for managing fixed assets and costs for the production of a certain agricultural product. In view of the presence of large areas of fertile land in the territory of the region, owned or leased by agricultural enterprises, there is a need to maintain a well-organized accounting of land, delimiting their accounting in the economy in the following areas: by the method of acquisition; by the way of ownership; by the way of use; on the economic efficiency of use; on the state of the soil-fertile layer, with the reflection of information in dynamics for a number of reporting periods. Land resources are the main means of production. Accurate and timely accounting of their territorial quantity, condition, quality of use, costs of maintaining a high fertile level, and, is one of the ways to increase the competitiveness of agricultural products of the organization, as well as the development of rural areas of the region as a whole. As a result of the study of the normative, theoretical, methodological, statistical and practical aspects of accounting for land resources by enterprises of the agro-industrial complex of the Rostov region, the main problems in the accounting system and the reflection of land in the reporting are highlighted. An effective solution to the identified problems is proposed through the application in the practice of farms of the step-by-step practical model developed by the author "Model for the formation and maintenance of accounting of land, and their reflection in the registers of accounting and reporting of agricultural enterprises."