ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ОРЕНДНИМИ ВІДНОСИНАМИ НА ПІДПРИЄМСТВАХ АПК

Abstract

The article of accounting and analytical information at the modern stage of management determines the level of efficiency and effectiveness of management activities, which is of decisive importance in modern management conditions. In this aspect, the sustainable development of business entities depends on the formation of an effective system of accounting and analytical support for enterprise management. The purpose of the article is the formation of accounting and analytical support for the management of lease relationships against the background of the needs of ensuring the sustainable development of economic entities. The main functions of the accounting and analytical provision of lease relationships were analyzed, the economic essence of the lease was disclosed in accordance with P(S)BO 14 "Lease". The components of the organization of the system of accounting and analytical provision of lease relations at the enterprises of the agro-industrial complex in accordance with the regulatory framework have been studied. One of the most important issues in the formation of an effective and rational system of analytical support for management is the definition of objects, subjects and the purpose of the organization of analysis at a specific enterprise. At agro-industrial complex enterprises, fixed assets are the basis of economic activity. However, in the conditions of the financial and economic crisis, such a specific mechanism for attracting fixed assets as rent is becoming more and more popular. A methodology for comprehensive analysis of farm lease operations has been developed. During the analysis, special techniques of economic analysis, such as horizontal and vertical analysis, were used. An important direction of analytical evaluation is the analysis of the effectiveness of the use of leased fixed assets using a system of cost and physical indicators. An abstract-logical approach was used to generalize the theoretically presented material and form practical conclusions. As a result of the conducted research, proposals were made and relevant conclusions were drawn regarding the improvement of the efficiency of the use of leased fixed assets in the economy, which led to an increase in the profitability of the economy.