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Електронний архів Житомирського державного технологічного університету
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| Title |
???????????? ??????????? ??????? ???????????
The klassification of biological assets of gardening |
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| Creator |
??????????, ???? ??????????
Mykhal?s?ka, V.V. |
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| Subject |
?????????? ??????-?????
?????????? ?????? ??????????? ????? ??????????? ??????? ????? ??????????? ??????? ??????????? ????????????? ?????????? ?????? ????????? ?????????? ?????? ???????????? ??????? ?????????? ?????? biological assets-transmitters biological assets of gardening group of biological assets group of biological assets of gardening long-term biological assets additional biological assets classification current biological assets |
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| Description |
?????????? ?? ???????? ???????????? ?????? ???????????? ??????????? ???????, ????????? ? ??????????? ?? ???????????? ?????????? ??????????????? ??????. ???????? ????????? ?????? ??????????? ???????? ?? ????????????? ???? ?????????? ?????? ??????????? ??????? ????????????. ??????? ? ?????????????? ????? ??????????? ??????? ?? ?????, ?????????? ??????????? ?????????????? ? ??????????????? ?????? ??????????? ???????. ??????????, ???????? ??????? ?? ????????? ?????????????? ?????? ??????????? ???????, ????????????? ??????????. ?????????? ?? ???????????? ???? ???????????? ??????????? ??????? ???????????, ? ??????????? ????????????? ???????????? ?????? ?? ??????????? ????????????? ??????????? ???????. Raising of problem. The basic objects of accounting at gardening?s enterprises are biological assets. The long-term planting in gardening differ considerably, taking into account the considerable variety of kinds, subspecieses and sorts of fruit and berries cultures. In this connection, their clearly certain classification is necessary and expedient. Analysis of last researches and publications. The classification signs of biological assets are offered in labours of many scientists. However, quite small attention is spared in scientific researches to the question of development of classification for the biological assets of gardening. In this connection, this problem is actual enough. The aim of the article is development of classification for the biological assets of gardening as objects of accounting. The comparative analysis of the biological assets?s classifications, which certain at the international and national standards of accounting is considered and done in the article. The definition ?group of biological assets? is specified and new determination ?group of biological assets of gardening? is offered. The classification signs of biological assets, offered by scientists, are investigated, critically appraised and complemented. New classification of biological assets of gardening i s worked out and reasonable, taking into account the technological features of industry and economic descriptions of biological assets. Conclusions. The offered classification of biological assets of gardening will give an opportunity to facilitate the conduct of the analytical and synthetic accounting, get complete and objective information about biological assets and to accept rational administrative decisions. |
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| Date |
2016-03-29T08:07:47Z
2016-03-29T08:07:47Z 2013 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2371
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| Language |
uk
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| Relation |
?????? ????: ?????????? ?????;3(65)
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