Accounting and analytical support in the practice of financial and economic activities of peasant farms

The purpose of the study is to develop provisions aimed at generating reliable information in the management of farms of various forms of organization in order to timely diagnose their solvency, which will ensure dynamic development and help to neutralize crisis phenomena. To achieve this goal, the following research tasks were implemented: first, the existing theoretical and methodological provisions of the Unified Accounting Office in economic science were studied; second, the main provisions of the Unified Accounting Office's conceptual framework were clarified in order to form a unified understanding and unambiguous judgments; and third, the conceptual provisions of the Unified Accounting Office's management. Research methods. The practical implementation of tasks is possible due to the research methods used, such as: theoretical research methods, which were used in the review of fundamental provisions available in economic science; empirical methods, which were used to analyze real data of the practice of financial and economic activities of KFHs functioning on the territory of the Sverdlovsk region; quantitative methods were used in the study of statistical information. Research results. The basic formulations of the conceptual apparatus of the UAO of the management of the KFH have been clarified; the content of the UAO of the management of the KFH has been determined; the conceptual provisions of the UAO of the management of the KFH have been developed.

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Publication Details

Journal
Journal of Monetary Economics and Management
Published
2026-10-28
DOI
https://doi.org/10.26118/2782-4586-2026-361-369
Primary Topic
Agricultural and Financial Auditing
Type
article
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article

Accounting and analytical support in the practice of financial and economic activities of peasant farms

Olesya Gorbunova, Olga Mustafina, Irina Pilnikova
Journal of Monetary Economics and Management
Agricultural and Financial Auditing
article

Accounting and analytical support in the practice of financial and economic activities of peasant farms

Olesya Gorbunova, Olga Mustafina, Irina Pilnikova
article en

Abstract

The purpose of the study is to develop provisions aimed at generating reliable information in the management of farms of various forms of organization in order to timely diagnose their solvency, which will ensure dynamic development and help to neutralize crisis phenomena. To achieve this goal, the following research tasks were implemented: first, the existing theoretical and methodological provisions of the Unified Accounting Office in economic science were studied; second, the main provisions of the Unified Accounting Office's conceptual framework were clarified in order to form a unified understanding and unambiguous judgments; and third, the conceptual provisions of the Unified Accounting Office's management. Research methods. The practical implementation of tasks is possible due to the research methods used, such as: theoretical research methods, which were used in the review of fundamental provisions available in economic science; empirical methods, which were used to analyze real data of the practice of financial and economic activities of KFHs functioning on the territory of the Sverdlovsk region; quantitative methods were used in the study of statistical information. Research results. The basic formulations of the conceptual apparatus of the UAO of the management of the KFH have been clarified; the content of the UAO of the management of the KFH has been determined; the conceptual provisions of the UAO of the management of the KFH have been developed.

Journal of Monetary Economics and Management
Ural Federal University (RU), Ural State University of Economics (RU), Ural State Agrarian University (RU)
Zero hunger
Openalex Percentile: Top 6%
Agricultural and Financial Auditing
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