Directions for improving the regulatory framework for accounting for equity capital in the agro-industrial complex

Saltanova Angelina

The crisis of the global economic and political situation negatively affects the financial and economic activities of domestic agricultural organizations, especially in the field of rational accounting and management of the formation and use of equity capital. To improve the accounting process, it is necessary for management personnel, at the highest possible level, to find active internal reserves that contribute to improving the efficiency of the business management system. Equity, as a type of financial resources, is often the main and only source of financing for the activities of an agricultural organization, and many modern organizations do not pay due attention to the formation, use, structuring and management of their own capital, which is one of the reasons slowing down the process of financial development. Thus, the relevance of theoretical and applied research in the field of the development of scientific and methodological directions of the organization and improvement of the provisions of accounting and analytical support for the management of own capital, taking into account the specifics of agriculture, is indicated. Based on current trends, this article has conducted a study of scientific and methodological directions and improvement of the provisions of regulatory support for accounting of equity capital in agricultural organizations. The paper reflects the result of an analytical study of methodological approaches to accounting and analytical support of equity management in agricultural organizations, analysis of the effectiveness of the formation and use of equity. The leading problematic aspect in the organization of accounting and analysis of operations with own capital is identified, the most effective option for its elimination is determined and a promising method for improving existing regulatory approaches to accounting and analytical support for managing own capital in agricultural organizations is developed, which ensures an improvement in the quality of financial and economic activities.

Keywords:equity, financial resources, accounting, management accounting, accounting and analytical support of management, financial and economic activities, agricultural organizations, Accounting Regulations (PBU).