Accounting and analy tical provision of income management in agricultural enterprises of ukraine

The approaches to accounting and analytical income management support of the agricultural enterprises are summarized in this article. The category “income” is one of the most difficult in economic science. It has been the subject of wide debate among representatives of various economics schools and fields. It remains one of the most controversial ones today, that urges its deepening and clarification. Such a need arises for a number of reasons: first of all, Ukraine's transition to market principles of economic management forms a new economic saturation of the essence of this category, which differs significantly from its economic content in terms of administrative principles of governance; secondly, the integration of Ukraine with the world’s economy requires the harmonization of the main characteristics of this category with a similar system of characteristics used in international scientific practice. Providing well-timed, objective, complete and accurate information on the formation of enterprise’s income is necessary not only to measure economic feasibility, but also to determine the strategy for the entity’s development. Such information is the basis for the development and implementation of effective measures to create favorable conditions for the agricultural activity’s development, not only through a system of state motivations and regulation, but also the formation of an effective mechanism and instruments of internal management influence. Management decisions are based on accounting information and are linked to the operation of the accounting and analytics revenue management system. A complete solution of the agricultural enterprises’ increasing income problem is impossible without improving the efficiency of their management. In one way or another, this complex set of contradictions is reflected in accounting, which by purpose, should, as far as possible, objectively reflect the actual state of the economic entities’ affairs. We believe that the proposals outlined in the scientific article will contribute to the problems’ partial solution of accounting and analytical support of the agricultural enterprises’ income management.