Economic analysis and optimization of accounting of use of biological assets of plant growing

Ольга Олександрівна Одношевна, Юлія Леонідівна Якубенко


Introduction. The theoretical problem issues of accounting methods and the use of biological assets of plantgrowing are studied and summarized. Recommendations on optimization of accounting provision of farms with new mechanisms and models are worked out.

Purpose. The aim of the article is to analyze the organizational and methodological aspects of usage of biological assets, to analyze the use of biological assets, as well as to develop recommendations for the improvement of optimization of accounting of  the use of biological assets of plant growing.

Method (methodology). To solve these tasks we have used the following methods in this article: method of comparison (to study the economic substance of biological assets of plant growing); method of observation (to study the accounting); method of analysis (to analyze the performance of a number of agricultural enterprises and formulation of conclusions).

Results. Scientific novelty of the results consists in the theoretical substantiation and development of practical recommendations as for the improvement of accounting of the use of biological assets of plant growing in the company in order to improve the analyticity of accounting data.


optimization; classification; mechanism; plant growing; biological assets of plant growing

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Zhuk, V. M. (2009). Kontseptsiia rozvytku bukhhalterskoho obliku v ahrarnomu sektori ekonomiky [The concept of accounting in the agricultural sector]. NNTs «IAE» Kyiv, Ukraine.

Zhuk, V. M. (2008). Guidelines on the organization of accounting of biological assets and agricultural produce at market (fair) value. Oblik i finansy APK, 1, 5-22.

On approval of guidance on accounting of biological assets. Retrieved from:

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Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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