期刊名称：Економічний часопис Східноєвропейського національного університету імені Лесі Українки
印刷版ISSN：2411-4014
电子版ISSN：2524-2717
出版年度：2017
卷号：2
期号：10
页码：96-102
DOI：10.29038/2411-4014-2017-02-96-102
出版社：Lesya Ukrainka Eastern European National University
摘要：Farmers have a number of peculiarities in the formation of funds, capital, in the distribution of results, in the system of management and organization of accounting and control. Accounting in farms can not be carried out in the uniform form, as the subjects differ in size of land, specialization, production facilities and sales proceeds from sales; therefore, it is necessary to introduce national regulations (standards) that would determine the characteristics of accounting for these farms depending on their Features. The simplest and simplest form of accounting for farms has become most widespread. The production of agricultural products is determined in a variety of ways and conditions of receipt, storage and use of the resulting finished product.
关键词：фермерське господарство; виробництво; бухгалтерський облік; проста та спрощена форми; сільське господарство; фінансовий результат.
