Accounting aspects of organic production and the organic product movement

Abstract

The issues of improving primary and consolidated accounting, methods of determining the cost of production, its evaluation, displaying information in the system of accounts, and summarizing the indicators of financial and non-financial reporting for the management of the organic production process and information support for management decision-making by various groups of users are relevant. The enterprises' awareness of the role of ecological, economic, and social advantages in the growth of agricultural competitiveness actualized the study of the organization of organic production from the point of view of the sustainable development of Ukraine's economy. It has been established that the production of organic products is promising but needs to be more researched in the development of the agrarian sector of the economy, especially in the accounting and analytical support of business processes. So, the article substantiates the need to build the concept of accounting and analytical support for producing organic products. It is urgent to develop several normative documents on keeping records of organic production and their adaptation and systematization to the needs of modern digital users. At the request of the modern information system, based on domestic and international legislation on accounting and reporting on the production of organic products, recommendations have been developed on the adaptation of accounting support for the movement of organic products. A unified information system about the objects of accounting for organic production, their normative, methodical, and accounting support for processing, grouping, summarizing, and registering aggregate data, displaying the quantitative and qualitative characteristics of organic products requires high-quality digital content by the needs of different groups of users for the adoption of management solutions. Keywords: organic production, costs, accounting, environmental and economic accounting, information, management.