IMPROVING THE FUNCTION OF ACCOUNTING AND ANALYTICAL SUPPORT OF LEASE RELATIONS IN TECHNICAL SUPPORT FOR AN AGRICULTURAL ENTERPRISE

Abstract

Introduction. The possibilities of significant progress in the efficiency of an agricultural enterprise in modern conditions of dynamic development of technological progress are determined by ensuring technical conditions for the introduction of innovative solutions in production technology. The development of lease relations is a more affordable means of supporting the technical support of an agricultural enterprise, but requires careful consideration of processes in order to concentrate competitive advantages within its own economic activities. Methods. The research was conducted on the basis of the use of monographic, abstract and logical, and historical methods. The methodological basis for the study of the material was the dialectical method of cognition of social and economic phenomena. Results. Based on the results of the study of the functional load of accounting in the framework of the development of lease relations, the need to integrate the balance accounting functions into the accounting and analytical support of agricultural enterprises in substantiating the prospects of lease relations is established. In this particular case, we emphasize the need to monitor the maximum scale of involvement of leased property in the production process of agricultural enterprises in order to limit the financial risks associated with violations of the financial stability of agricultural enterprises. To perform this function, there is a need to develop analytical support tools for management decisions on managing the property of an agricultural enterprise. Discussion. In the course of scientific research, it was determined that the specifics of the organization of means of mechanization of production processes of agricultural enterprises can become a significant factor in identifying the object of lease relations. The complimentary nature of agricultural implements with a strict connection to system productivity significantly affects the efficiency of the technical and technological system of agricultural enterprises. Accounting information forms a rule-making function in the planning of the technical park and will determine the strategy for the development of lease relations. Thus, the continuous process of economic development and its current state require further research aimed at improving the function of accounting and analytical support of lease relations in the formation of technical support for agricultural enterprises. Keywords: lease relations, technical support, accounting and analytical support, efficiency, financial stability.