CURRENT STATE AND ACCOUNTING AND ANALYTICAL SUPPORT OF AQUACULTURE ENTERPRISES MANAGEMENT

The current state and features of the accounting and analytical support of the aquaculture enterprise management system are investigated in the article. Based on the conducted statistical studies, it is determined that the problem of efficient development of aquaculture enterprises remains topical and priority for agriculture. The importance of improving the accounting and analytical support of the management system as an important factor for the strategic development of aquaculture enterprises has been proved. The technological features of the aforementioned farms, which need to be considered when organizing their accounting, are formulated. It is substantiated that by the way of breeding the aquaculture farms are divided into complete systems and incomplete systems. Features of the production cycle of each category are considered with the details of individual stages. The positioning of the fish farming in the CTEA-2010 is outlined with an explanation of the essence of aquaculture and the definition of its species. The peculiarities of accounting policy formation of aquaculture enterprises are investigated in the article. It is also stated that aquaculture does not envisage accounting of long-term biological assets, while the accounting of current biological assets has its own peculiarities. The objects of accounting in aquaculture are additional biological assets (material for fish breeding) and agricultural products (commodity fish). Guided by Accounting Standard 30 and Methodological Recommendation No. 1315, the peculiarities of the process of determining the fair value of material for the fish breeding and commodity fish are substantiated, and it is proposed to carry out its documentary setting. Also, the peculiarities of accounting in aquaculture enterprises with the definition of synthetic and analytical accounts are considered