FORMATION OF THE LIVESTOCK INDUSTRIES THROUGH THE PRISM OF INSTITUTIONAL ACCOUNTING THEORY

Abstract

The article describes the context of livestock population decline today. The theory of physical economy (provisions) and the concept of sustainable development should be the accounting of management in the livestock sector information support. Accounting information is the basis for decision-making in the management at the level of economic entities. This is the much needed sector of the national economy. The theoretical basis for the construction of livestock accounting should be the provisions of the theory of physical economy and the concept of sustainable development, in our opinion. It was the work of physiocrats, foreign and domestic scientists, who indicated the need to research this issue. This is the priority of state accounting, control and implementation of food security of the country. Identify the steps of influencing the formation of theories of animal husbandry are management through the disclosure of their relationship based on physiocratic theory. This is determining the purpose of our study. The study of the provisions of the theory of physical economy allows us to isolate the impact on the development of accounting theories. Its providing management of the livestock industry, in our view. It has not found proper disclosure in the writings of modern scientists. The physiocrats have changed the vector of accounting theory development into secured animal husbandry management in favor of sustainable economic development. It is the author's vision. The theory of physical economy has become not only the basis of accounting, as an information system of sectoral government. This theory has become emergence of advanced accounting in agriculture. Such branching is especially important in animal husbandry. The absolute added value is formed in the economics of sustainable development. There are taking into account the provisions of the Economic Table, the concept of the interconnection of the five absolute benefits, the circulation of the earth's energy, the classification of accounting theories has helped to increase the efficiency of the accounting system. Its to shift the emphasis on the sustainable development of animal husbandry management. The prosperity of the agricultural sector is to ensuring security.