Development of the scientific thought of accounting and analysis in agriculture in scientific works of Eugene Arkhypenko

Abstract

Introduction.  Eugene Arkhypenko is among the activists, whose results of scientific and practical activity are not properly investigated. Nevertheless, he is one of those scientists who promoted the development of accounting and analysis of the agricultural enterprises in Ukraine. Article is devoted to the main directions of the Eugene Arkhypenko’s activity. He aimed at improving the accounting and analytical practice in the sphere of agriculture by using special cards in the publishing activity. The historical experience, which is in this research, has a perspective to be used nowadays in the process of development of accounting and analysis in management of agricultural enterprises. It will promote the effective function of accounting and analytical systems of the subjects of commercial activity in this sphere.  

Purpose. The article aims to elucidate and evaluate the scientific thought of Eugene Arkhypenko in accounting and analytical activity of agricultural enterprises.

Methods. In the process of the research the methods of system and complex analysis have been used to elucidate historical facts of formation of Eugene Arkhypenko’s scientific thought, which deals with accounting and analytic support of agricultural enterprise functioning.  These methods enabled to define and display the methods of accounting in agriculture, which have been suggested by E. Arkhypenko. 

Results. Analysis of Eugene Arkhypenko’s scientific and practical works gave us a possibility to trace the evolutional development of the accounting practice in agriculture during the 30-s of the XX century. It will promote the establishment of regularity of objects of accounting change and accounting operations.  Summing up the results of the research, we can come to a conclusion, that the historical experience of the accounting practice, which has been analysed, can be effectively used when creating the relevant software not merely for the farms but also for the big agricultural companies.