Nataliia Kuprina

The economic events of recent years caused by the effects of the pandemic have contributed to rising farm costs. Determining the unit cost of current biological assets of crop production and detailing these costs by major categories is one way to optimize them and increase the efficiency of the main activities of the producer. It requires formation and implementation effective cost control mechanisms in crop production.The purpose of this study is development of scientifically sound proposals and recommendations for controlling the cost of current biological assets of crop production, identifying priority cost items at each stage of cost formation. The main standards for accounting for current biological assets of crop production in Ukraine are IAS 41 "Agriculture" and NP (S) FA 30 "Biological assets". Control is regulated by the company's accounting policy. It has established that it is possible to determine the actual cost of agricultural products only at the end of the year. Currently, in Ukraine there is no legal act that would give the right to reduce the time of determining the actual cost of agricultural products. To determine the financial result, there is a method of sequential closing of accounts of different types of agricultural production. In order to improve the system of control over the value of current biological assets of crop production in agricultural enterprises, it is proposed to strengthen internal control by means of information systems and technologies. Control of costs that form the cost of crop production should be carried out both at the planning stage and during the execution of works and at the stage of their completion.

Equity is the basic structural component of the development of any business, so it is important for an industrial enterprise to develop tools to determine its effective management. It it is impossible without conducting qualitative financial analysis, timely and effective adaptation of valuation approaches in the modern conditions of functioning of enterprises. The effective functioning of enterprises is impossible without the use of modern complex methods, which include not only a methodology, a system of indicators, but also modern technologies for their assessment, planning and control. Information management is one of these technologies. To solve the problems of the study we used the method of structural-logical analysis, methods of theoretical generalization and comparative analysis, synthesis and method of grouping of absolute and relative values, graphical method and information management methods. The result of the study is the formation of a comprehensive approach to the financial analysis of the equity of the enterprise on the formed system of four groups of indicators. These indicators take into account the state of equity, its efficiency, ensuring risks in the process of the enterprise and directions of financial analysis.