Abstract
Unique nature of land resources determines the specifics of constructing a land management and registration system, which includes accumulation, systematization, processing and analysis of economic information about their quantitative, qualitative, monetary and legal data in the state. The economic, social, and ecological safety of the state and living standards of the population depend on the effective land use. Consequently, there is a need for continuous improvement of the regulatory and legislative framework, development of a methodology for land registration and fixing land accounting operations. The article deals with the current state and problems of the development of synthetic and analytical registration of land resources in Ukraine. The variability of the representation of land relations in the accounting system is also considered. The current system of agricultural land registration in Ukraine does not allow to reflect the full range of characteristics of land plots for external and internal users in order to profit and increase the investment attractiveness of enterprises. It is established that reliable and accurate assessment and registration of land plots have significant influence on the agricultural enterprise position.
Highlights
Agrarian sector of the economy is the basic forming area of national output in Ukraine
The results indicate port) of accounting and analytical support for a significant productivity and profit from recog- the land management in the agrarian sector is a nizing private land ownership
The Ukrainian legislation has made a significant emphasis on the issue of legal consolidation of land ownership, but the level of land registration in Ukraine is low due to imperfect regulatory framework, which causes inadequate reflection of business operations in accounting and reduces the ability to reflect the entire information required for external and internal users
Summary
Agrarian sector of the economy is the basic forming area of national output in Ukraine. One of the urgent needs of agromanagers, landowners, landlords, investors, social groups and other contact audiences is the complete, timely and reliable information support, without the systematic principles of which it is impossible to effectively manage the agro-entities and rural areas development. In this regard, requirements for the system of accounting and analytical support for the land management in the agrarian sector, which should meet operational and strategic needs of agromanagement, are strengthened. It is necessary to analyze the main possible options for displaying agricultural land in the accounting system and assess their adequacy
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