IMPROVEMENT OF INCOME AND EXPENDITURE CONTROL OF FUTURE PERIODS AT AGRICULTURAL ENTERPRISES

Abstract

The article discloses the research of the income and expenditure control of future periods. It has been proved that a timely internal control provides information at all levels of management and allows controlling the implementation of business plans and tasks at the enterprise. It was noted that the current regulatory framework does not stipulate the delimitation of such income and expenditure for longterm and current ones. It is proposed to improve the accounting of expenditure of future periods on the basis of the developed scheme of their distribution on a time basis which is aimed at facilitating the assessment of the financial condition of the enterprise.