Description of Biological Assets by Stage of Development, Purpose of Use and Productivity Characteristics and Improvement of Accounting Registers

The article studies the issue of characterizing biological assets by stage of development, purpose of use and productivity characteristics and linking this information to a single analytical account. The purpose of the study is to develop a simple accounting procedure so that biological and economic information about the asset is not disconnected from each other. The study is of a theoretical and methodological nature. It compares methodological developments on classification, scientific works on the subject and accounting standards; the classification matrix, coding, regrouping and register linking methods were used. As a result, the three-criteria identification code UMIK, biological asset passport and a summary accounting form in terms of criteria were systematized. A classification code was allocated that changes with the permanent asset number. Rules were proposed not to equate productivity with profit, to mark separately in case of insufficient information, and to document group changes. Scenarios based on conditional indicators were calculated, which were not interpreted as the result achieved in practice. The practical significance of the proposal is the ability to track the status, cost and source of value of the asset in one accounting chain. Time savings, reduction of errors and economic efficiency in the enterprise should be determined by a separate test. A three-step algorithm of multidimensional identification, dynamic reclassification and consolidation in a single register provides unique and accurate information for each biological asset. The working accounts system supporting this process and the "Biological Assets Register" allow for the creation and effective management of a complex database. The Integrated Utility Index (IFU) is a convenient tool for assessing the overall efficiency of biological assets, combining various factors into a single indicator. A comparative analysis of the proposed system with international and national standards shows that this approach provides greater flexibility and accuracy compared to traditional accounting methods. In particular, standards such as IAS 41 and BHS 5 emphasize the specific characteristics of biological assets, but their detailed classification and dynamic valuation mechanisms are not fully developed.

Hali tarjima qilinmagan