CONCEPT OF FORMATION OF RESERVES AS AN OBJECT OF ACCOUNTING

Анотація

Introduction. To achieve increase of profitability of agricultural producers it is possible at the expense of: increase of agricultural production in the final realization price of products; use of cooperative principles to eliminate intermediaries; introduction of guaranteed minimum prices, etc.
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\nHowever, in resolving these tasks, along with state support, it is important to create an agricultural holding company own reserves, the funds of which are formed in accordance with the economic opportunities of the agricultural producer and are spent on the needs that the producer considers most promising at this time. Creation of own reserves is considered as a reduction of the financial burden of the state in providing assistance to rural economy.
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\nPurpose. The main tasks are to identify the essence of the concepts of “reserve” and “reserve”, as well as the rationale for the need to create them in agricultural enterprises. Study of existing accounting techniques for reserves.
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\nResults. The article highlights the accounting for the formation and use of reserves in agricultural organizations. Summarizing the definition of the term “reserve” in the general sense, we consider that the reserve is the source of the necessary new means and forces, formed initially in the form of a stock of opportunities in case of need for them in the future. The considered term is represented in the form of a scheme as a set of tools and capabilities that are considered in its characteristic from the position of three time reference points: the past, present and future. Reserves are created to cover future losses of the enterprise.
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\nConclusions. As a result of studying the historical development of the system of reservation as an object of accounting, the link between the application of the object under consideration and the emergence of categories of accounting for profits and losses, income and expenses of the enterprise is traced. Reserves are created to reflect, as part of the expense of the current period, the amount that may be required to cover future losses. The modern methodology for accounting for reserves in agricultural enterprises in Ukraine involves the classification of reserves: internal and external reserves.

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