ІНФОРМАЦІЙНО-ПРАВОВІ АСПЕКТИ ОБЛІКОВОГО ВІДОБРАЖЕННЯ ЗЕМЕЛЬНИХ РЕСУРСІВ СІЛЬСЬКОГОСПОДАРСЬКОГО ПРИЗНАЧЕННЯ

Analysis of recent research and also the accounting practices of entities of the agricultural sector showed that the questions of accounting ensuring of land resources of agricultural purpose in Ukraine is insufficiently developed, especially in terms of the reflection of transactions with land shares, which are the objects of the lease agreements. The purpose of the article is to to develop methodological approaches to the accounting of transactions with land for agricultural purposes, the basis of which will be based on the reliability of the accounting procedures and compliance with applicable legislation. Results. This article describes regulations regarding the calculation of land shares. A number of synthetic and analytical accounts for the balance sheet and off-balance sheet accounting of rights to land shares in the use of agricultural enterprise has been suggested. Conclusions. The method of registration of land shares in a state or municipal agricultural enterprises due to privatization has been developed.В статье охарактеризованы нормативно-правовые акты по учету земельных долей (паев). Предложен ряд синтетических и аналитических счетов для балансового та внебалансового учета права на земельные доли (паи) в пользовании сельскохозяйственного предприятия. Разработана методика учета земельных долей (паев) в государственных или коммунальных сельскохозяйственных предприятиях в результате их приватизации.У статті охарактеризовано нормативно-правові акти щодо обліку земельних часток (паїв). Запропоновано ряд синтетичних та аналітичних рахунків для балансового та позабалансового обліку права на земельні частки (паї) в користуванні сільськогосподарського підприємства. Розроблено методику обліку земельних часток (паїв) у державних чи комунальних сільськогосподарських підприємствах внаслідок їх приватизації

The Pricing of the Accountance Outsourcing Services

The article is aimed at determining the order of pricing of the accountance outsourcing services together with problematic issues accompanying this process. The main factors influencing the amount of fees for the accountance outsourcing services are considered: organizational-legal form of management, system of taxation and payment of VAT, number of economic operations, number of employees, type of activities, etc. The pricing models that can be used by the outsourcing company in determining the cost of the accountance outsourcing services are defined. The emphasis is made on establishing of a differential approach to customer firms in determining the cost of services by outsourcers. Prospect for further research is substantiating for determining the economic feasibility of transition of economic entities to the accountance outsourcing

Outsourcing and Insourcing as Instruments to Build the Optimal Structure of the Enterprise’s Accounting Service

The article is aimed at determining the optimal organizational structure of accounting service in connection with the emergence of modern forms of accountance – outsourcing and insourcing. The approaches to interpretation of the organizational structure of the accounting service have been defined, as well as the main factors influencing its building in the current conditions have been identified. The basic criteria for the enterprise’s selection of outsourcing or insourcing in the course of construction of an accounting service structure have been provided. The peculiarities of organization of work at the enterprise-outsourcer depending on its territorial placement have been determined, that defines the model of accounting and the way of organization of information infrastructure. Prospect of further research is substantiation of determining the economic feasibility of the enterprise’s transition to the accounting outsourcing