Accounting and Control Of Spare Parts: Organizational Features in Agricultural Enterprises

Introduction.Spare parts are necessary for the economic activity of the production stock of any business entity.Not only do they have a significant share in the structure of the production stock, but they also play an important role in the process of putting agricultural machinery and equipment into working condition.Purpose.The purpose of the scientific research is to determine the main features of accounting and control of spare parts, to develop rules for their organization, taking into account the specifics of agricultural enterprises.Results.Theoretical, legislative and regulatory aspects of the organization of accounting and control of spare parts are considered.Legislative and regulatory acts containing provisions on the peculiarities of spare parts accounting are analyzed.The classification of spare parts, which is the basis of their analytical accounting, is presented.It is established that the organization of accounting and control of spare parts has certain peculiarities, which are caused by the economic content of the object, its importance in the economic activity of the business entity, its specific weight in the structure of the cost of products, works,