УДК 338.746.1

applicant of Kharkiv Petro Vasylenko National Technical University of Agriculture

JEL classification: Q14


Introduction. In the process of carrying out their business, enterprises must report their economic results to the relevant government bodies. This information is the basis for determining the size of the tax liability of such businesses. The state should constantly monitor and control this information in order to prevent non-compliance with the requirements regarding the submission of financial and economic information.

The purpose of the article is to study the specifics of monitoring and control of economic performance in the management of agricultural enterprises.

Results. The importance of financial control and monitoring of the agricultural enterprises activity at the state level has been substantiated. The objects of state control over the enterprises financial results are highlighted. The importance of obtaining accurate accounting information from state bodies was noted. The actions list has been formed for organization of unit for control and monitoring at the enterprise. The main task of the control technology over economic results of agrarian enterprises activity is determined.

The accounting data role in the control process is noted. The tasks that combine control and analysis systems at the enterprise are outlined. The main stages of the economic control process are summarized. The purpose of control is determined. The main tasks of the financial service at an agricultural enterprise are determined.

The functions of financial workers are highlighted. The importance of the financial plan implementing is emphasized. The essence of analysis and control of different accounting sections of agrarian enterprise is revealed.

Conclusions. Control and monitoring of the economic results of the activity is necessary for both the relevant state bodies and the enterprise itself. This contributes to the formation of true information about tax liabilities and the agricultural enterprises efficiency. Appropriate sanctions are proposed to ensure the reliable information submission by the enterprises to the state control bodies.

Keywords: monitoring, control, analysis, agrarian enterprise, economic activity, results of activity.


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The article was received 03.12.2018