THE ESSENCE AND CLASSIFICATION OF INCOME OF THE AGRICULTURAL ENTERPRISE

Анотація

The main goal of the activity of any enterprise is to obtain the maximum profit, which cannot be realized without obtaining the necessary level of income. The income of the enterprise, regardless of the field of activity, form of ownership and other factors, is of exceptional importance not only for a separate subject of entrepreneurial activity, but also for the economy as a whole. The article examines the main approach to determining the income of an enterprise in the legal framework and modern scientific sources, identifies its shortcomings, and proposes clarification of the definition. we believe that it is advisable to supplement the definition in the legal framework with a clarification – without taking into account the factor of unprofitability of the enterprise. As for the income of the agricultural enterprise, it is necessary to point out its main features. The first feature of the formation of the income of an agricultural enterprise is that it includes not only directly the income from the sale of agricultural products, but also the results of the assessment of the initial value of biological assets and the growth of their fair value. The second feature is that the amount of income of an agricultural enterprise is influenced by the seasonality factor, especially in the field of crop production. The third feature of the formation of income of agricultural enterprises is that it is often recognized before the sale of agricultural products directly after their production. As a fourth feature, it should be pointed out that agricultural products, in respect of which income is recognized, may be transferred to the category of expenses in subsequent reporting periods. Classification characteristics of income are summarized and the dynamics of incomes of agricultural enterprises in different sections are analyzed. A clear and logical structure of income classification makes it possible to organize an effective system of their accounting. The study of the peculiarities of the formation of incomes of agricultural enterprises provides grounds for the conclusion of the need for further research and improvement of the process of formation of incomes of enterprises with a seasonal nature of production. In particular, in the accounting of the income of agricultural enterprises, it is necessary to take into account the time factor caused by the peculiarities of seasonal production, when applying the principle of accrual and correspondence of income and expenses.

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