The constituent elements of accounting and economic policies for reasonable pricing process in the agricultural enterprise.

Abstract

In this work the constituent elements of accounting and economic policy of agricultural enterprises of Ukraine regarding the pricing process, analyzes the relationship of cost accounting and calculation procedures as a determinant of pricing, outlines the procedure for the formation of accounting policy on pricing, taking into account the specific conditions of agricultural enterprises. In justifying the highlights of accounting and analytical support management decisions to influence the process of pricing in the agricultural enterprises should pay attention more to small businesses, especially the legal support of their activities, including organizing them in accounting. The heads of agricultural enterprises (including small) the formation of accounting policy should take into account two aspects: Methodology (identifies specific ways of recording information on cases of economic activity on the basis of acceptable alternative methods and ways of displaying reserves) and logistical (define forms accounting for inventories , forms of primary documents, construction of internal control and management accounting). An important element of accounting and economic policies for reasonable pricing process in the agricultural enterprise system must be prudent planning, analysis, control and management, in close cooperation of all its components.