Qualimetric accounting for agricultural products, land and biological assets

Abstract

Subject. This article discusses the issues of improving the accounting of qualitative characteristics of land and biological assets, first of all, as well as agricultural products from the point of view of the qualimetric approach in accounting. Objectives. The article aims to highlight the organizational, methodological and technical aspects of the assessment and quantitative accounting of the quality of land and biological assets, as well as agricultural products, and offer recommendations for assessing and reflecting qualimetric indicators of qualitative assessment of production resources and agricultural products on accounts. Methods. For the study, we used analysis and synthesis, modeling, and abstraction. Results. The article presents the author-developed organizational and methodological recommendations for calculating qualimetric indicators for quantitative assessment of the quality of land and biological assets, as well as agricultural products, and proposes methods for determining the fair value of these assets and reflecting the corresponding transactions on accounts. Conclusions and Relevance. The study of theoretical provisions and organizational and methodological aspects of accounting reveals the need for the introduction of qualimetric assessment and quantitative accounting of the quality of resources and products in agriculture. The results of the study can be applied in the theory and practice of accounting for resources and agricultural products, based on their quality and utility.