Analysis of the activities of peasant farms in the saratov region and the prospects for their development

Issue № 7, 2021, article № 7, pages 57-65

Language: Russian

Original language title: АНАЛИЗ ДЕЯТЕЛЬНОСТИ КРЕСТЬЯНСКИХ (ФЕРМЕРСКИХ) ХОЗЯЙСТВ САРАТОВСКОЙ ОБЛАСТИ И ПЕРСПЕКТИВЫ ИХ РАЗВИТИЯ

Keywords: 1-КФХ, PEASANT FARMS, ACCOUNTING IN PF, SIMPLIFIED ACCOUNTING, REPORTING OF PF, 1-KFKH, SMALL FORMS

Abstract: Peasant farms (PF) belonging to small forms of farming are equal subjects of agribusiness, since they are engaged in the food sector of the agro-industrial complex. They account for 10‰ of agricultural output. Effective management of the peasant (farm) economy is possible only if there is complete information characterizing all aspects of economic activity. The main source of operational and objective information in the development of production, the performance of business operations is accounting and reporting. Peasant (farm) farms independently determine the forms and method of accounting. The legal form of peasant farms will determine the difficulties associated with choosing the form of accounting. In order to identify areas for improving the quality of analytical support for PF activities, the authors assess the modern level of accounting organization and analyze the activities of peasant (farm) farms in the Saratov region. On the basis of the evaluation, the shortcomings of the existing accounting procedure were formulated and recommendations were made on the organization of accounting, which made it possible to increase the analyticity of the generated information. It was concluded that the composition of the reporting forms on the activities of PF has an impact on the analysis of the economic activities of farms.

Authors: SHaronova Evgeniia Vitalevna, Kotar Olga Konstantinovna, Alaikina Liubov Nikolaevna, Kondak Vera Vladimirovna