PROBLEMS OF THE DEVELOPMENT OF ORGANIZATIONS OF ACCOUNTING IN THE PEASANT (FARMER) ECONOMIES
Abstract
Purpose – of the study is the theoretical justification and development of practical recommendations for the organization of accounting in peasant (farm) farms of the Republic of Kazakhstan Methodology – in the course of research based on statistical data characterizing the stat of the research object, such approaches as systemic, logical and comparative analysis were used.
Originality / value – as a result of the research, methodical recommendations were developed for the formation of a simplified system for organizing accounting and financial reporting of peasant (farm) households, taking into account the specifics of the activities of small agricultural enterprises. These recommendations can be used to develop a scientifically grounded methodology for organizing accounting and drawing up financial statements of peasant (farmer) households - small business entities.
Findings – peasant (farmer) farms now need a more efficient regulatory framework that regulates the organization of accounting and reporting, respectively, with their specifics. Accounting should be simple, but at the same time, it allows to receive full and reliable information about ongoing processes in the current economic activity for the operational management of these processes. Therefore, it is necessary to develop a universal model of conducting simplified accounting in the peasant farm, taking into account the sectoral specifics and forms of management.
About the Authors
N. A. Baiboltaeva
NAO "Kazakh National Agrarian University"
Kazakhstan
Kazakhstan
Candidate of Economic Sciences, Professor
Almaty
A. T. Makulova
Narxoz University
Kazakhstan
Kazakhstan
Doctor of Economics Sciences, Professor
Almaty
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Review
For citations:
Baiboltaeva N.A., Makulova A.T. PROBLEMS OF THE DEVELOPMENT OF ORGANIZATIONS OF ACCOUNTING IN THE PEASANT (FARMER) ECONOMIES. Central Asian Economic Review. 2018;(3):60-70. (In Kazakh)
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