ВТРАТИ АГРАРНИХ ПІДПРИЄМСТВ ВНАСЛІДОК ВІЙНИ: АКТУАЛЬНІ ПИТАННЯ ОБЛІКУ І ЗВІТНОСТІ

Abstract

The article examines the main problems that exist in the agricultural sector of Ukraine and that have deepened as a result of military events. The urgent problem of agricultural production in the world is the increase in the level of plowed land. At the same time, Ukraine has the highest percentage in Europe. Intensive involvement of land in production, lack of proper control over the use of land leads to the loss of the fertile layer. This leads to soil degradation. The full-scale aggression of the Russian Federation has greatly deepened this problem. Considerable areas of land located in the occupied territories were removed from agricultural turnover. In de-occupied territories, freed land cannot be used for agricultural activities, because they are polluted by the products of combustion of petroleum products, fragments of destroyed military equipment, large areas are mined. To return agricultural land to production, it is necessary to carry out a number of remedial measures aimed at improving the condition of the soil. The business faces the task of organizing such works, and the state faces the task of finding funding sources. The accounting service of the enterprise is designed to timely and correctly reflect the costs associated with the implementation of restorative soil protection works and provide information in financial statements. At the same time, a number of accounting tasks should be solved, in particular, determine the nature of the work and the sources of their financing. The question of the impact of costs on the production cost of agricultural products is relevant. In order to correctly reflect the costs incurred, it is necessary to apply new approaches to cost accounting and forming the cost of production. There was a need to return to accounting practice the separate accounting of losses of the enterprise from the impact of extraordinary events. The company's financial reporting needs attention, which should reveal information about the company's expenses for overcoming the consequences of the war.