Documentary support of the agricultural producer

Abstract

One of the significant management functions today is financial accounting. Today, farmers can independently develop primary accounting documents that would meet the requirements of legislation and internal management. The presence of workflow is an important information source for the management process. Timely information on the costs incurred is generated in the field of primary accounting as an information system for all accounting subsystems (tax, management, financial). Today, the list of primary documents is extensive, presented in unified and specialized forms, however, farmers feel the problem of establishing accurate and efficient exchange of information within the enterprise units. The article provides a critical analysis of the current standard forms of primary accounting documents used by agricultural organizations to account for costs at the present stage. The object of the study was the activity of agricultural enterprises of the Republic of Mari El. The subject of the study is the documentary support of the production and sale of agricultural products, the performance of work in crop production. This study is based on the application of methods of deduction, induction, information analysis. The analysis made it possible to identify the main shortcomings in documenting operations related to the implementation of agricultural work and to develop recommendations for their elimination. The scientific novelty is the author's recommendations on improving the primary accounting for the agricultural producer. The implementation of the proposed recommendations in the practice of accounting for agricultural organizations of the Mari El Republic will allow: • simplify the initial accounting of production costs by reducing the number of primary accounting documents; • reduce the cost of working time to prepare information about the costs for the management of organizations; • increase the reliability and efficiency of the information received on the magnitude of the costs incurred and the cost of agricultural products.