Problems of the account of calculations with suppliers and contractors

THE ARTICLE STUDIES THE ORDER OF THE ACCOUNTING REFLECTION OF CALCULATIONS WITH SUPPLIERS AND CONTRACTORS AND SUGGESTED WAYS OF IMPROVING THE ACCOUNTING PROCESS OF THE FORMATION OF CALCULATIONS WITH THE PURPOSE OF OPTIMIZATION OF MANAGERIAL DECISIONS ON THEIR IMPLEMENTATION. THE THEORETICAL BASIS FOR ON-FARM CONTROL OF SETTLEMENTS WITH SUPPLIERS AND CONTRACTORS. THE ARTICLE IS DEVOTED TO THE MAIN PROBLEMS OF THE ACCOUNT OF CALCULATIONS WITH SUPPLIERS AND CONTRACTORS AND THEIR SOLUTIONS