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1 Journal of Water and Land Development

1 2021

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Management of expenses for fertilizers and chemical plant protection products in the accounting and control system of agrarian formations

Degaltseva Zhanna V., Govdya Victor V., Velichko Konstantin A.

Journal of Water and Land Development

2021

no. 49

229--234

A wide variety of soil and climatic conditions requires extensive study of the characteristics of the use of fertilizers and chemical plant protection products, which sometimes negatively affects the environment. Therefore, there is a need not only to know the ways and amount of application of fertilizers and chemical protectors but also to have a clear idea of the processes occurring in the soil, plants, ecology of the production environment and the rural population. This knowledge will allow us to carefully approach the practical issues of chemicalizing the crop industry and prevent possible negative consequences. To study the integrated interdisciplinary object of management accounting related to the assessment of the reproduction of agricultural land fertility, the functions and complex interaction of IT management, and analysis of specific situations of the impact of costs on fertilizers and chemical plant protection products on the gross crop production in the Kuban economic entities were applied. The study found that modern science has formulated the main theoretical aspects of the economic and environmental efficiency of the use of mineral fertilizers and chemical plant protection products in agriculture. Noting the significant achievements of scientists and practitioners in this field of agricultural development, we believe that the use of digital technologies for assessing the quality of soil fertility, methods and methods of using chemical agents can qualitatively improve information on the costs of their use, and determine the most rational and environmentally friendly areas. The studied experience in the application of methods indicates a fairly high accuracy in assessing the quality of soil fertility. Moreover, the results make it possible to change the associated types of managerial work, such as the planning of the procurement of fertilizers and plant protection products, precisely determine their types, and coordinate the place and time of their use.