THE FEATURES OF ACCOUNTING OF RENTAL OPERATIONS WITH LAND PARCELS

Abstract

At the article the actual problems of accounting of rental operations with land parcels was researched. The key questions of the efficiency of functioning and development of lease relations in agricultural production were considered. The analysis of the regulatory framework of land relations allowed identifying the most important problems of accounting of rental operations with land parcels. Also, the forms of rental operations were considered and reasonable terms of rent were proposed. In a separate projection, the issues arising between the participants of the lease relations with land plots were considered. The proposals to improve the accounting of land lease transactions were justified. These propositions will give opportunities to ensure the progressive development of the agricultural sector of the national economy, increase its competitiveness. A lot of problems associated with need to improving the efficiency of land use were identified. This situation is a consequence of the short-term desire of landowners or tenants to maximize profits, which an attitude leads to depletion of the country's land fund. The leading branch of Ukraine's economy is agriculture, based on the principles that contribute to improving soil fertility. However, the study of scientific papers and the practice of economic activity show, that some of the theoretical provisions of the research of specifies of accounting for lease transactions with land are debatable, and a number of important aspects of their organization, evaluation and methods of accounting, analysis and audit need to be improved. Based on the above, research topics and its target orientation are quite relevant. The aim of the study is theoretical and methodological justification and evaluation of land use efficiency in agricultural enterprises of Sumy region, and, also, justification of methodological approaches and development of practical proposals to improve the economic efficiency of land use in current conditions. Carrying out of additional in-depth research of features of the account of lease operations with land plots of the enterprises is perspective. This will identify existing and possible causes of deterioration of the state land fund and will find ways to improve them.