The use of accounting outsourcing in small agricultural enterprises

¹ Publishing House “Education and Science” s.r.o., Olstynska 607/1, Praha 8, 18100, Czech Republic
² Dniprovsk State Technical University, Dnipropetrovsk region, Kamianske, Ukraine
³ Sumy National Agrarian University, Sumy, Ukraine
⁴ Ternopil Ivan Pului National Technical University, Ternopil, Ukraine
⁵ National Aviation University, Kyiv, Ukraine

^* Corresponding author: 3701313@mail.ru

Abstract

Accounting and management accounting at an agricultural enterprise reflects the results of economic and financial activities. The success of the company’s operation largely depends on the performance of its accounting functions. The article deals with the problems of setting and maintaining management accounting at agricultural enterprises. The necessity of using accounting outsourcing in small agricultural enterprises is justified. Calculating the cost of production of an agricultural enterprise is an important problem on the way to reducing it. To effectively calculate the cost of production, an agricultural enterprise should combine the process-by-process and batch method of cost accounting. This will make it possible to increase control over production costs, but requires the use of accounting specialists with appropriate competencies and skills. As a rule, small agricultural enterprises and primarily farms use a simplified accounting and reporting system. The simplified form of accounting and reporting, on the one hand, significantly simplifies the preparation and submission of tax reports for small agricultural enterprises, but at the same time does not allow for effective control of production costs. Accounting outsourcing allows you to reduce the costs of the company for the services of accountants and at the same time increase their efficiency..