TRENDS OF THE DAIRY ENTERPRISES DEVELOPMENT IN THE CONTEXT OF ACCOUNTING SUPPORT IMPROVEMENT

Abstract

The article deals with the essence of the accounting process at dairy processing enterprises. It is determined that the development of Ukrainian agriculture should be carried out on an innovative basis. Innovation in agriculture comprises the improvement of technologies, changes in technology, ecology, economics, etc. It is proved that the accounting and the calculation process at the milk processing enterprises are complex and multifaceted. It was mentioned that in a market-oriented economy, the existing system of inventories accounting cannot meet the information needs of managers, since it has a number of shortcomings, namely: there is no integration of all types of accounting to provide managers with the necessary information; data on deviations of actual indicators from normative ones are not daily displayed, therefore, they are not used in production management; the control of the use of inventories is limited by the retrospective control of the actual cost price, when losses and overexpenditure cannot be changed; the system of accounting and assessment of return waste does not contribute to their rational use and distorts data on the cost of production. It has been found out that the initial internal documentation at the enterprises of the industry needs to be improved in order to ensure the accuracy of expenses accounting and calculation of the cost price of dairy products of own production. Changes to the forms of the Journal of the Milk Yield Accounting have been introduced, which will facilitate the establishment of document circulation and speeding up the movement of dairy products between producers and purveying enterprises. The main directions of improvement of the competitiveness of products are defined: creation of environmentally friendly products, improvement of taste qualities of dairy products, production of dietary goods and goods for patients with diabetes, increase of the share of non-fat and skimmed products, reduction of food preservative content, introduction of non-traditional types of dairy products with new consumer properties. It is concluded that the issue of accounting development and ways of its improvement at dairy processing enterprises is multifaceted and remains unsolved.