Analysis of Biological Assets in Agriculture
Kanabekova A. Andybayeva G. Tulegenova R. Aimagambetova A.
Fall 2021ASERS Publishing House
Journal of Environmental Management and Tourism
2021#12Issue 51371 - 1385 pp.
Despite the contribution of scientists to the development of the theory and practice of accounting in agricultural organizati ons on accounting and valuation of biological assets, it is not fully disclosed, which is associated with insufficient theoretical and methodological development of the problems of financial, tax and management accounting of biological assets and their assessment at fair value. The author determined the predicted values of the development of biological assets in agriculture in 2021 with the help of gross output, provided that the observed trend in the development of the factors included in the model-based correlation-regression analysis is maintained. Conclusions and recommendations for further accounting of biological assets in agriculture of the Republic of Kazakhstan are substantiated.
agribusiness , agricultural production , agricultural products , agriculture , agro-industrial complex (AIC) agrarian economy , animal husbandry , business process , management , plant growing
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Narxoz University, Kazakhstan
Suleyman Demirel University, Kazakhstan
The Korkyt Ata Kyzylorda University, Kazakhstan
Narxoz University
Suleyman Demirel University
The Korkyt Ata Kyzylorda University
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