Analysis of Biological Assets in Agriculture
Analysis of Biological Assets in Agriculture
Author(s): Alida Kanabekova, Gulsagat Andybayeva, Roza Tulegenova, Aida AimagambetovaSubject(s): Economy, Business Economy / Management, Agriculture
Published by: ASERS Publishing
Keywords: agriculture; animal husbandry; plant growing; agro-industrial complex (AIC) agrarian economy; agribusiness; agricultural products; agricultural production; business process; management;
Summary/Abstract: Despite the contribution of scientists to the development of the theory and practice of accounting in agricultural organizations on accounting and valuation of biological assets, it is not fully disclosed, which is associated with insufficient theoretical and methodological development of the problems of financial, tax and management accounting of biological assets and their assessment at fair value. The author determined the predicted values of the development of biological assets in agriculture in 2021 with the help of gross output, provided that the observed trend in the development of the factors included in the model-based correlation-regression analysis is maintained. Conclusions and recommendations for further accounting of biological assets in agriculture of the Republic of Kazakhstan are substantiated.
Journal: Journal of Environmental Management and Tourism (JEMT)
- Issue Year: XII/2021
- Issue No: 05(53)
- Page Range: 1371 -1385
- Page Count: 15
- Language: English
- Content File-PDF