Formation of information on accounting of financial results in accounting policy and justification of management decisions to improve financial results in agricultural entities

This article describes the concept of accounting policy, its role in the formation of reporting indicators, including financial results. The specificity of accounting for income, expenses and financial results in agriculture is revealed. The article describes the seasonality of the activity of agricultural formations, for which it is a distinctive feature. On the example of the agricultural organization of the Krasnodar Territory, the calculation of reserves for increasing the yield is given, as well as measures to increase financial results with the use of digital technologies are developed.