BIOLOGY AS AN ORIGINAL SOURCE IS IN THE ACCOUNT OF AGRICULTURAL PROCESSES

Authors

  • S. M. Homovij

Abstract

The essence and location of plants and animals for agricultural production. Determination is offered «biological information» which is used in productive agricultural processes. Influence of index of the productivity is described on the change of cost of biological assets in registration processes and accordingly possible ways of her adjustment for objective illumination of accounting information in accounting of enterprises.