Accounting and analytical system of capital formation for agricultural enterprises in the context of anti-crisis management

Azov-Black Sea Engineering Institute, Don State Agrarian University, 347740, Lenina str, 21, Zernograd, Russia

^* Corresponding author: butkova_ov@inbox.ru

Abstract

The article studies the accounting and analytical capital system, since any economic entity must have a certain capital and clearly understand for what purposes it should be directed. However, a single conceptual framework for the definition of «capital» and its components does not exist today. During the study there have been used such methods as: analysis, synthesis, concretization and abstraction, classification, grouping and others. As a result of the study, there has been clarified the notion of «an accounting and analytical system», studied theoretical approaches to the formation and functioning of the accounting and analytical capital system for agricultural enterprises; there has been determined the concept of the accounting and analytical capital system; there have been studied the main factors of agricultural production that influence the formation of the accounting and analytical capital system; there have been determined the main elements (subsystems) of the accounting and analytical capital system and the relationship of the accounting and analytical system of capital formation with the development of an anti-crisis program for agricultural enterprises, there have been clarified the stages in the implementation of an anti-crisis program and the scheme of the accounting and analytical capital system for agricultural enterprises.