ACCOUNTING AND AUDIT OF FINANCIAL RESULTS OF AN AGRICULTURAL ENTERPRISE IN THE CONDITIONS OF MODERN DEVELOPMENT AND WAYS OF ITS IMPROVEMENT

dc.contributor.authorАлескерова Юлія
dc.date.accessioned2025-08-29T15:09:25Z
dc.date.available2025-08-29T15:09:25Z
dc.date.issued2025-04-04
dc.description.abstractThe article examines the theoretical and practical aspects of accounting and auditing of financial results of agricultural enterprises in the context of modern economic development. Particular attention is paid to the specifics of agricultural activity, which determine the formation, recognition and evaluation of financial results. The study highlights key problems of accounting methodology, organization of internal and external audit, and reliability of financial reporting. The role of digital technologies, automation of accounting processes and analytical tools in improving the efficiency of financial result management is emphasized. The article also proposes directions for improvement of accounting and auditing practices aimed at enhancing transparency, ensuring control over resource use, and supporting strategic decision-making in agricultural enterprises.
dc.identifier.citationАлескерова Ю.В. Accounting and audit of financial results of an agricultural enterprise in the conditions of modern development and ways of its improvement. Матеріали ІII Всеукраїнської науково-практичної інтернет-конференції «Розвиток фінансово-економічних відносин у суспільстві в умовах прояву фінансових ризиків». 04 квітня 2025 року м. Кам’янець-Подільський. С.3-6.
dc.identifier.urihttps://irlykhuml.univer.km.ua/handle/123456789/1787
dc.language.isoen
dc.publisherПодільський державний університет
dc.titleACCOUNTING AND AUDIT OF FINANCIAL RESULTS OF AN AGRICULTURAL ENTERPRISE IN THE CONDITIONS OF MODERN DEVELOPMENT AND WAYS OF ITS IMPROVEMENT
dc.typeThesis
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