ADMINISTRATIVE ACCOUNTING OF BEET GROWING PRODUCTS IN CONDITIONS OF INNOVATIVE PRODUCTION DEVELOPMENT
BURKO Kateryna – Lecturer of Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3 Soniachna Str., e-mail: firstname.lastname@example.org).
The article provides a brief analysis of the current state of beet growing in Ukraine. It was determined that one of the areas of revival, formation and further development of sugar beet farming is to ensure the rapid application of innovative developments. The introduction of new domestic high-performance hybrids contributes to obtaining high yields of sugar beet and bringing Ukraine to a new level of production and sale of sugar. It is established that the introduction of management accounting in research institutions is aimed at solving a number of tasks that are associated with their influence on the level of production and increasing the economic efficiency of the implementation of research and development results in beet growing. It is proposed to systematize the objects of management accounting in sugar beet production by fields of activity and by stages of work. The necessity of distinguishing in the management accounting of such objects as: new varieties and hybrids of sugar beet; new means of mechanizing the cultivation of sugar beet; new fertilizers and means of combating diseases and pests.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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