Home  Journals  International Accounting  7(505) - 2023 July

Qualimetric accounting for agricultural products, land and biological assets

Received: 29 May 2023

Received in revised form: 7 June 2023

Accepted: 14 June 2023

Available online: 17 July 2023

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: М41

Pages: 754–768

https://doi.org/10.24891/ia.26.7.754

Subject. This article discusses the issues of improving the accounting of qualitative characteristics of land and biological assets, first of all, as well as agricultural products from the point of view of the qualimetric approach in accounting.
Objectives. The article aims to highlight the organizational, methodological and technical aspects of the assessment and quantitative accounting of the quality of land and biological assets, as well as agricultural products, and offer recommendations for assessing and reflecting qualimetric indicators of qualitative assessment of production resources and agricultural products on accounts.
Methods. For the study, we used analysis and synthesis, modeling, and abstraction.
Results. The article presents the author-developed organizational and methodological recommendations for calculating qualimetric indicators for quantitative assessment of the quality of land and biological assets, as well as agricultural products, and proposes methods for determining the fair value of these assets and reflecting the corresponding transactions on accounts.
Conclusions and Relevance. The study of theoretical provisions and organizational and methodological aspects of accounting reveals the need for the introduction of qualimetric assessment and quantitative accounting of the quality of resources and products in agriculture. The results of the study can be applied in the theory and practice of accounting for resources and agricultural products, based on their quality and utility.

Keywords: qualimetry, accounting, evaluation, quality, biological and land assets, agricultural products, value

References:

1. Alborov R.A., Karagodin D.A., Kontsevaya S.M., Ostaev G.Ya., Kondratyev D.V. Management of Agricultural Crops Production Depending on Land Quality and Intensification Factors. Revista de la Universidad del Zulia, 2022, vol. 13, no. 36, pp. 80–92. URL: Link
2. Perevoshchikov Yu.S. Ekonomicheskaya metrologiya: kvalimetriya truda: monografiya [Economic metrology. Qualimetry of labor: a monograph]. Moscow, Vserossiiskii tsentr urovnya zhizni Publ., 2015, 504 p.
3. Alborov R.A. Kvalimetricheskii uchet kachestva truda i ego rezul'tatov. V kn.: Aktual'nye voprosy gumanitarnoi, sotsial'noi i ekonomicheskoi nauki: sbornik statei [Qualimetric accounting of labor quality and its results. In: Topical issues of humanitarian, social and economic sciences: A collection of articles]. Izhevsk, Udmurt University Publ., 2021, pp. 70–74. URL: Link
4. Strumilin S.G. [To the definition of cost and its applications in the conditions of socialism]. Voprosy ekonomiki, 1959, no. 8, pp. 82–92. (In Russ.)
5. Nemchinov V.S. [Prime cost and price under socialism]. Voprosy ekonomiki, 1960, no. 12, pp. 85–103. (In Russ.)
6. Karnaukhova E.S. Uchet zatrat obshchestvennogo truda: Voprosy metodologii i opyta issledovaniya trudoemkosti proizvodstva sel'skokhozyaistvennykh produktov [Accounting for the costs of social labor: Issues of methodology and experience in the study of the labor intensity of agricultural production]. Moscow, Nauka Publ., 1973, 326 p.
7. Gataulin A.M. Izderzhki proizvodstva sel'skokhozyaistvennoi produktsii. Metodologiya izmereniya i puti snizheniya [Costs of agricultural production: The methodology of measurement and ways of reduction]. Moscow, Ekonomika Publ., 1983, 183 p.
8. Kozmenkova S.V. [Agricultural land management accounting: The current status and development trends]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2022, vol. 25, iss. 8, pp. 884–902. (In Russ.) URL: Link
9. Alborov R.A., Kontsevaya S.M. [Developing the methods for the assessment and accounting the land assets]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 2013, no. 12, pp. 29–32. URL: Link (In Russ.)
10. Klychova G.S., Zakirova A.R., Klychova A.S. [Agricultural land management accounting and internal reporting on their use]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2013, vol. 8, no. 4, pp. 15–21. (In Russ.) URL: Link
11. Alborov R.A., Kontsevaya S.M., Khoruzhii L.I. [Development of methods for assessment and accounting of agricultural products]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 2021, no. 6, pp. 32–39. (In Russ.) URL: Link

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive