Control and analysis of income, expenses and financial results from biotransformation of biological assets

The main substance of agricultural production are biological assets that bring economic benefits to an agricultural organization in the form of products received, as well as income from their sale. Therefore, there is an objective need for monitoring and analysis at the end of the reporting period. In this regard, the article proposes a method for multi-stage control and analysis of income, expenses and financial results from biotransformation of biological assets. This technique allows you to assess the financial condition of both crop and livestock production separately, and the overall financial condition of an agricultural organization. In addition, the results of the control and analysis carried out using this method are recommended to be used in the management system to assess the level of reproduction of biological assets of an agricultural organization, as well as its competitiveness in agricultural markets.