Organizational and Methodological Approaches to Development of Accounting Policy for Formation of Integrated Accounting of Interrelated Agricultural Companies

N. N. Balashova, V. A. Melikhov, M.A. Ovchinnikov, E.M. Egorova, E.V. Tokareva
European Research Studies Journal, Volume XIX, Issue 2, 153-160, 2016
EOI: 10.11214/thalassinos.19.02.016

Abstract:

The purpose of the article is to determine advantages and drawbacks of existing organizational and methodological approaches to development of accounting policy and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. For this purpose, the article uses methods of problem and comparative analysis, method of optimization, and methods of graphical presentation of information. The authors conduct comparative analysis of existing organizational and methodological approaches to development of accounting policy of enterprise and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. As a result of the research, the authors come to the conclusion that Russian and international approach to development of accounting policy differ from each other, but neither of these approaches is optimal for formation of integrated accounting of interrelated agricultural enterprises. The developed optimal approach to formation of integrated accounting allows unifying the process of development of accounting policy of enterprise and thus is the best for interrelated agricultural enterprises. This approach is oriented at consumers, due to which it is able not only to simplify the process of formation of corporate accounting of interrelated agricultural enterprises but to turn it into the factor of their competitiveness.


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