Development of accounting support of project activities in agricultural organizations

Abstract

The implementation of agricultural production contributes to maintaining the food security of the state and reducing the influence of destabilizing factors at various levels on state economic policy. At the same time, the activities of the subjects of the agro-industrial complex should be aimed at improving production, sales, management and other aspects. One of the most effective forms of such transformations can be considered the implementation of projects that allow to obtain unique results different from the current ones in a timely manner. However, projects at the current stage of accounting development do not have a single accounting support methodology due to the variety of results obtained and duration, which complicates the analysis of the effectiveness of project activities by internal and external users. As a result of this study, the following provisions with practical significance and scientific novelty were obtained. An additional classification feature of projects from the position of accounting activity is highlighted — according to the degree of influence on living organisms. A block-structured methodology of accounting support of project activities has been formed with the development of analytical capabilities of existing accounts and the use of free ciphers of the Accounting Chart of Accounts. The subject of the study is the theoretical and methodological aspects of accounting for project activities.