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Accounting Support of Biofuel Production Management

Author

Listed:
  • Nataliya Pravdyuk

    (Vinnytsia National Agrarian University, Vinnytsia, Ukraine)

Abstract

The purpose of the article is to provide theoretical substantiation and development of practical recommendations to improve the organizational and methodological basis for accounting of crop production and its subsequent industrial processing to energy resources. Described the state and prospects of development of renewable energy in Ukraine in the context of the implementation of energy efficiency and conservation policies. It is found that the tendency of gradual increase of volume of renewable energy production and increase of their share in the gross final energy consumption actualize the problem of improving the mechanism of management and regulation of the bioenergy sector. A conceptual model of accounting of biofuel (biodiesel) production is developed for domestic agricultural enterprises, which contains the author's approach to the definition of accounting objects, their evaluation and reflection in the accounts system of accounting and reporting. The proposals set out in the article can solve the problem of the formation of reliable accounting and information support of the process of biofuel production.

Suggested Citation

  • Nataliya Pravdyuk, 2016. "Accounting Support of Biofuel Production Management," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 74-82, March.
    • Handle: RePEc:iaf:journl:y:2016:i:1:p:74-82
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    File URL: http://www.afj.org.ua/pdf/352-oblikove-zabezpechennya-upravlinnya-virobnictvom-biologichnogo-paliva.pdf
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    File URL: http://www.afj.org.ua/en/article/352/
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    More about this item

    Keywords

    renewable energy; biofuels; agriculture; administration; accounting; accounting provision;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q16 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - R&D; Agricultural Technology; Biofuels; Agricultural Extension Services

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