Accounting and Analytical Support of Conceptual Foundations of Agroindustrial Complex Sustainable Development

Major: Accounting and Taxation
Code of subject: 8.071.00.M.027
Credits: 3.00
Department: Accounting and Analysis
Lecturer: Professor, PhD in Ekonomic Shepel Tetiana Pavlivna
Semester: 4 семестр
Mode of study: денна
Learning outcomes: The study of the discipline involves the formation and development of graduate students' competencies: general: 1) the ability to conduct research in the field of accounting at a high professional level; 2) the ability to apply the knowledge gained in the organization of accounting in practical situations; 3) the ability to make informed decisions in practice; 4) ability to develop and manage production projects; 5) the ability to produce new ideas aimed at solving complex complex financial and economic problems; 6) the ability to adapt to the conditions of the enterprise and work in new situations. professional: 1) the ability to choose and practically apply in the organization of accounting, methods of scientific knowledge; 2) knowledge of modern economic theories, patterns and principles of market economy, features of the organization of accounting in modern economic conditions, current tax legislation; 3) the ability to critically assess the strengths and discussion provisions in the methodological basis of the organization of accounting and the compliance of the information generated in them with practical needs; 4) the ability to apply modern innovative approaches to the educational and cognitive process for lectures and practical classes on the organization of accounting 5) the ability to analyze and solve complex management and production situations, to make and justify effective decisions in the field of accounting. The results of the study of this discipline detail the following program learning outcomes: 1) the ability to analyze and solve complex management and production situations, to make and justify effective decisions in the organization of accounting; 2) the ability to demonstrate knowledge of theory, methodology, practice of forming the organization of accounting to solve problems of enterprise management; 3) the ability to demonstrate knowledge and understanding of the features of the scientific method of cognition of accounting systems; 4) the ability to demonstrate in-depth knowledge of the latest technologies in the organization of accounting; 5) the ability to demonstrate knowledge of the essence of professional judgment and the procedure for its application in the organization of accounting; 6) make decisions in the field of organization of accounting and management of accounting processes to maximize the efficiency of enterprises of various forms of ownership and types of economic activity; 7) organize work aimed at obtaining new knowledge in the field of accounting and based on the relevance and significance of the problem for an individual entity or for the economy as a whole; 8) develop and implement individual or team projects in the field of accounting, guided by European values and accepted methods in the organization of such activities; 9) to think systematically and apply creative abilities to the formation of fundamentally new ideas for the organization of accounting; 10) to form accounting organizational structures, to reward and motivate the efforts of employees, to provide opportunities for the development of their professional and business qualities, to prevent and / or resolve conflicts.
Required prior and related subjects: Previous academic disciplines: Information systems and technologies of financial control Enterprise reporting Related and the following disciplines: The latest theories in accounting Accounting and reporting system in the architecture of modern economics
Summary of the subject: The discipline "Accounting and analytical support of the conceptual foundations of sustainable development of agriculture" is considered through a set of theoretical and organizational foundations of accounting, analysis and audit in the system of economic stability of agricultural enterprises; accounting and analytical support of strategic management of agricultural enterprises; problems of informatization of agribusiness entities; domestic and foreign experience of institutional support and strategy of financing the development of the agricultural sector; problems of innovation and investment activities of agricultural enterprises, and anti-crisis areas of their development; study of the state of financial and economic diagnostics of development, planning, insurance and management of resources and capital of economic entities.
Assessment methods and criteria: Oral questioning in practical classes - 10 points Individual research task - 20 points Examination control - 70 points
Recommended books: 1. Задорожний З.В. Облік в галузях економіки: навч. посіб. / З. В. Задорожний, Є.К. Ковальчук, В.М. Панасюк. – К.: Хай-Тек Прес, 2017. – 660 с. 2. Фінансовий та управлінський облік на сільськогосподарських підприємствах: підручник / М.Ф. Огійчук, В.Я. Плаксієнко, М.І. Беленкова та ін. / за ред. М.Ф. Огійчука. – К.: Алерта, 2017. – 1058 с. 3. Лопатинський Ю.М., Кифяк В.І. Розвиток аграрного сектора національної економіки на інституційних засадах: монографія. Чернівці: Чернівецький нац. ун-т, 2019. 248 с. 4. Агропродовольчий розвиток України в контексті забезпечення продовольчої безпеки: монографія / О.В. Шубравська, Л.В. Молдаван, Б.Й. Пасхавер та ін.; за ред. д-ра екон. наук О.В. Шубравської. Київ, НАН України; ДУ «Ін-т екон. та прогнозув. НАН України». 2016. 456 с. 5. Андрійчук В.Г. Економіка підприємств агропромислового комплексу: підручник / В.Г. Андрійчук. – К.: КНЕУ, 2017. – 434 с. 6. Аграрний сектор економіки України (стан і перспективи розвитку) / М.В. Присяжнюк, М.В. Зубець, П.Т. Саблук та ін.. – К. : ННЦ ІАЕ, 2019. – 1008 с.