| Authors |
Baryshnikov Nikolay Georgievich, doctor of economical sciences, professor, sub-department of accounting, analysis and audit, Penza State Agrarian University (30 Botanical street, Penza, Russia), E-mail: stoik55@mail.ru
Murzin Denis Aleksandrovich, candidate of economical sciences, associate professor, sub-department of finance, Penza State Agrarian University (30 Botanical street, Penza, Russia), E-mail: Murzin07@mail.ru
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| Abstract |
Background. Fuels and lubricants make considerable specific weight in the cost of the products of work practically of all branches of economy. In turn, continuous increase in prices for oil products, sharply puts a problem of their more effective use and control of their safety. The purpose of this work is development of offers on strengthening of control function of account.
Methods. Use of modern technical means of control is an effective measure of control to prevention of plunders of fuel and lubricants, additions and abuses of vehicle fleet, the performing commercial flights. In agriculture the specific weight of transport works is insignificant. The consumption of fuel and lubricants, generally is the share of agricultural works of the machine and tractor park. Use of expensive technical means of control in relation to the medium-sized agricultural organizations is not always rational.
Results. The carried-out analysis of the organization of systems of accounting and control of the studied agricultural organizations showed that the organizational aspect of account most often and is underestimated, as a result account turns into the tool of the simple registrar of economic operations.
Conclusions. The organization of control on the basis of data of account demands rational interaction of all services of farms and officials. Application of the offered regulations will allow to concretize obligations of officials for control of expenses, to prevent absence of control and duplication of the checked positions.
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