Accounting for Beekeeping Products: Current State and Ways of Improvement

Today, thanks to the active development of beekeeping on an industrial scale, Ukraine has become one of the largest exporters of honey to the market of EU countries. In this regard, the government is working on introducing EU requirements in the field of beekeeping into Ukrainian legislation to support this positive trend in the development of the industry. However, the main component of information and analytical support for managing beekeeping products production - accounting needs to be updated. The article aims to study the method of accounting for beekeeping products, determine the features of this process, and develop proposals for improving synthetic and analytical accounting at enterprises engaged in beekeeping. It was found that Methodical recommendations on accounting of biological assets and National Accounting Standard 30 "Biological assets" do not allow clear identification of accounting objects by types of beekeeping products, complicating the process of organizing accounting at an agricultural enterprise. To solve this problem, the article defines a list of beekeeping's main, related and by-products and proposes a structure of analytical accounts for their accounting. The production specifics are considered, particularly the stages of work at the apiary in each season. Correctly adjusted synthetic and analytical accounting in beekeeping will allow the accountant to collect the necessary data for making management decisions and compiling various forms of reporting of agricultural enterprises. The structure of analytical accounts by the type of beekeeping products proposed by the author will allow timely monitoring of its presence and movement and contribute to improving apiary management. In addition, the research results can be used to develop methodical recommendations on accounting for beekeeping products.