A FEATURES OF FORMING OF FINANCIAL RESULTS OF AGRICULTURAL ENTERPRISE

Abstract

In the article essence over of agricultural enterprises is brought after the type of economic activity as a legal entity, the basic type of activity of which is growing and processing of agricultural produce and specific of agriculture, as to the type of economic activity. The financial results of agricultural enterprises as economic category which represents effectiveness of activity of agricultural enterprise are considered. General methodology of determination of financial results of agricultural activity is analysed on accordance to the real model of market economy. The existent substantial features of forming of financial results in agricultural enterprises, which are predefined by the accepted legislative base, at which biological assets and regulated order of their confession, estimation and account are certain and accordingly which the constituents of financial results of agricultural enterprises, and also features of forming of financial result, belong in agricultural enterprises in connection with the specific of industrial and economic activity of industry, are educed. Composition of profits of agricultural enterprises and composition of charges of agricultural enterprises are considered, due to what an income is determined on every type of activity separately by comparison of profits and charges on agricultural enterprises. The basic internal source of forming of financial results of agricultural enterprises, which is income and her influence on economic activity in agriculture is certain. Substantial influence is marked on a size and forming of financial results of agricultural enterprises of estimation of products on a fair value at primitive confession. The order of methodology of forming of financial results of agricultural enterprises is recommended on the basis of the conducted research at a record-keeping. Drawn conclusion, that forming of financial results of agricultural enterprises is the extraordinarily important aspect of their activity and foresees development of certain organizationally-methodical measures with the aim of creation of integral control system by the income of enterprises.