STATISTICAL AND ACCOUNTING ACCOUNTING ORGANIC PRODUCTION

The current state of accounting information resources formation concerning the needs of organic production management as important tool for obtaining the maximum economic, social and environmental effect. Such measures lead, respectively, to an increase in the added value of goods, the strengthening of the social responsibility of business and the environment improvement. The author cover the foreign experience of statistical management of organic production development in accordance with EU normative documents and its statistical service, which engage in the collection of statistical information on EU countries and harmonization of statistical methods used by these countries. The main problem aspects of statistics and organic production accounting in the sphere of accounting objects and the indicators system for the evaluation of economic activities are determined. A range of issues which require solution for information support for organic production management, in particular, in the organization of accounting, management and statistical reports. It is established that effective economic activity in the field of organic production requires the formation of separate accounting objects in accordance with the technological process production, organic products sale and a system of statistical reporting indicators. It is noted that organic production is an object of management accounting, as well as information resources for its evaluation can be obtained through a statistical report on the main economic indicators of agricultural enterprises. A system of accounting and statistical reporting of organic production and information formation resources for reporting is proposed. The accounting objects in the sphere of organic production are considered: fixed assets, inventories, production costs, organic products, settlements with customers, sales costs and the specifics of keeping records of them in the organization of parallel production of organic and traditional products, as well as during the transition period. An author's form of statistical reporting for producers in the field of organic production as part of the state reporting for agricultural enterprises has been constructed with the allocation of indicators for the objects of activity, the availability of certified agricultural land, the cost of production for organic products in general and in terms of articles, sales volumes, revenues, prices for individual types of products. It is argued that the statistics of organic production should be an integral part of statistical observations carried out by the State Statistics Service of Ukraine