Improvement of financial and management reporting on land reclamation works at agricultural enterprises

Abstract

Subject. This article discusses the issues of land reclamation measures that would allow returning idle lands to the cultivated areas, and the organization of their qualitative accounting and control. Objectives. The article aims to develop and improve the forms of financial and management reporting on land reclamation work at agricultural enterprises in the context of digitalization. Methods. For the study, I used a dialectical approach, observation, synthesis, and analysis. Results. The article proposes to apply the forms of reporting that can help build a systematic control of reclamation measures in several areas of analytical accounting at an agricultural enterprise. It also proposes certain clarifications of the sectoral and working Chart of Accounts for agricultural enterprises. Conclusions and Relevance. The study of industry configurations created on the basis of the 1C platform made it possible to conclude that in management subsystems, reporting forms for land reclamation are practically not presented, and in the financial subsystem there are standard trial balance sheets, which do not allow to fully cover all aspects of subject area control. The implementation of the proposed recommendations to improve the methodological support of internal control of the costs of land reclamation work will help form an objective conclusion on the results of the audit and provide the management of the agricultural organization with information for making management decisions. The results of the study can be used in accounting and internal control at agricultural organizations.