Hutsalenko Liubov, D.Sc. (Economics), Professor of the Department of Accounting and Taxation, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

ORCID ID: 0000-0001-5181-8652
e-mail: lyboffv@gmail.com

Palahuta Natalia, Master of Economics, Faculty of Economics, National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

ORCID ID: 0000-0002-7633-1936
e-mail: nataliapalahuta@gmail.com

Accounting Functions in Shaping the Quality of Organic Products

Abstract. Introduction The article considers the development of organic production in Ukraine. The characteristics of producers and the list of organic products that are in demand among the population of Ukraine are given. Here are the top 10 export products. The factors that shape eating habits in humans are outlined, in particular: economic (cost, income and affordability), physical (affordability, education and skills), social (culture, family and diet), psychological (mood, stress and guilt) and personal (attitudes, beliefs and knowledge about food). The conditions of certification of certain types of organic products are given. The rules to be followed by legal or natural persons who have passed the certification of organic production and which directly proportionally affect the organization of accounting for the production of organic products are highlighted.

It is substantiated that quality assurance of organic products is possible under the condition of efficiency of the control function of accounting and the built-in chain of control elements in the management system. The influence of accounting functions on increase of effective information components of production of organic products is proved, in particular: managerial control provides performance of control function; the relationship of responsibility centers and income are aimed at performing the prognostic function of accounting and performance of the business entity; international experience will ensure the effectiveness of the communication function.

Purpose of the article is to study of the influence of accounting functions on the formation of qualitative characteristics of organic production.

Results. The influence of accounting functions on increase of effective information components of production of organic products is proved, in particular: managerial control provides performance of control function; the relationship of responsibility centers and income are aimed at performing the prognostic function of accounting and performance of the business entity; international experience will ensure the effectiveness of the communication function.

Conclusions. Organic agricultural production has great potential and is one of the tools to improve the economic, social and environmental situation in Ukraine. Ensuring the quality of organic products is possible provided the effectiveness of the control function of accounting and the built-in chain of control elements in the management system.

Keywords: accounting; functions; quality; organic products; accounting organization; control; management.

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