ДОКУМЕНТАЛЬНЕ ВІДОБРАЖЕННЯ ВИТРАТ І ВИХОДУ ПРОДУКЦІЇ ГАЛУЗІ САДІВНИЦТВА

Abstract

The specifics of the industry imposes special requirements on the primary documents, and their diversity is not used, apparently, in any activity. The production of horticultural enterprises is characterized by a variety of conditions for receipt, storage and use of products. This article is devoted to the study of the documentation of costs and output of horticultural enterprises. Analyzing the issue of documenting the costs and output of horticulture, it should be noted that documentation is an important element of the method of accounting, because it serves as a basis for primary monitoring of business transactions and is a prerequisite for their reflection in accounting. In their activities, agricultural enterprises have the right to use both standard and specialized forms of primary documents approved by the relevant public authority. Documentation of business transactions can be carried out using self-made forms, which must contain mandatory details or details of standard or specialized forms. Primary documents are the foundation of accounting and tax accounting. Their absence or shortcomings in filling can be fatal for the financial condition of the enterprise. Therefore, the topic of compiling primary documents is always relevant. The primary documents on the accounting of costs and output of horticultural products are covered, as well as the limit-withdrawal card for material values at SE “DG Podilska DSS IS NAAS” and statement No 80 “Movement of grain and other products”. It is worth noting that the limit-withdrawal cards at this research station for the production of horticultural products in the accounting department in accordance with the plan of sowing seeds and fertilizers. The limit-taking cards indicate the sowing area (fertilizer application) and the seeding rate (fertilizer application) per unit area. In some cases, the withdrawal card may be opened for individual production orders for the production of horticultural products. An indicative plan has been drawn up – a schedule of documents for the receipt, disposal and internal movement of horticultural products according to the State Enterprise “Podilska DSS IS NAAS”.