ACCOUNTING AND ANALYTICAL SYSTEM OF USE OF LAND CAPITAL OF AGRO-INDUSTRIAL ENTERPRISES

The article examines the accounting and analytical system for the use of land capital in agricultural formations. As a result of the research, the definitions of “accounting and analytical system”, “natural capital”, and “land capital” were clarified. The structure of the natural capital of agrarian formations has been studied and the place of land capital in the composition of natural capital has been determined. The main factors determining the value of the land capital of enterprises and their interrelation are considered. The concept of an accounting and analytical system for the use of land capital has been developed, theoretical approaches to the formation and functioning of an accounting and analytical system of land capital at agricultural enterprises have been studied by highlighting its elements and management functions. The main elements (subsystems) of the accounting and analytical system for the use of land capital of agricultural enterprises are identified, and the interrelation of all its subsystems is revealed. The specific properties of land capital, which have a direct impact on the adoption of management decisions aimed at improving the efficiency of the use of land capital of enterprises, have been clarified.