Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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METHODICAL ASPECTS OF UNIFORM ACCOUNTING POLICIES FOR THE PURPOSE OF ACCOUNTING AND MANAGEMENT ACCOUNTING OF AGRICULTURAL HOLDINGS

Gluschenko A.V. 1 Ermakova M.S. 1
1 Volgograd state university
The notion of Agroholding and defined the necessity of creation of this structure. The role of integrated structures in the agri-food sector of the Russian economy. Disclosed to the peculiarity of the formation of integrated structures in the Volgograd region. Defined the essence and role of industry accounting policy. Definition of a unified accounting policy of the agricultural holding. The necessity of formation of a unified accounting policy as the main organizational and methodological base for the creation of unified accounting and reporting system in the companies of the holding. Revealed the order of accounting policy in integrated of Agroholding. Describes the basic sections of a unified accounting policy of agricultural holdings. Stipulating obligatory elements of the methodological section of the accounting policy of an agricultural holding for the purposes of accounting and management. Recommendations on formation of methodological aspects of the accounting policy of the integrated of Agroholding.