Scientific Journal of KubSAU

Current horticulture is a complex system of fruit crops cultivation based on the integrated using of material, labor, natural and financial resources. Horticulture is an important part of agriculture because of the high nutritional value of its products. The fruits are used fresh and as raw material for canning, wine and other industries. Modern methods of processing and freezing of products are making possible to save its nutritional value and extend the period of consumption. The main problem of the horticultural industry is providing the population with fresh, high quality fruits and products of their processing. Horticulture is in a state of dynamic changes associated with the economic situation in the region. The authors assessed the current status of horticulture in the Republic of Tajikistan, revealed the problems in the functioning of the industry in the current economic conditions. As a result of scientific investigation the authors have proved the impact of the financial-credit, tax, price factors, level of competition, investment policy. The authors identified promising directions of improving the efficiency of horticulture and found the advantages of intensive technology of fruit crops cultivation. The implementation of these arrangements will help to ensure the country's food security and agricultural development

The article deals with the essence of the financial results and the need for their operational accounting in economic activities by AIC agents. The authors studied the order of profit formation in agricultural organizations′ management accounting based on industry characteristics, industrial activity specificity, operating cycle duration and management personnel functions. The study proved the need for financial responsibility centers with a view to the most effective organization of business entity management: income centers, cost centers, profit centers. Business entities profit is characterized by its forms and types diversity. As a result of research the authors determined the main classification features according to which this category is considered with better understanding of its economic essence. The accounting financial results will be more objective in the case they timely and present the necessary information for analysis and making management solutions. The authors found that the restriction of income and expenses included in the profit from ordinary activities, determines the need of the development of the alternative accounting within the system of management accounting. The each participant of accounting and analysis provision of financial results formation has particular conditions which cannot be used in traditional accounting or for modern economics analysis. As a result, the authors have carried out an assessment of financial results of accounting with use of analytical procedures