Unification of accounting procedures as a basis for formation of consolidated segmentary reporting of agroholding

The most importan t ar ea of sustainable developmen t of agricultural production is the development of agro-industr ial integration, which is th e economic, in formational, or gan ization al and technological association of the enterprises of agriculture with the processing, transportation, ser vicing and other entities. Complex multi-level management system, diversified operations, the wide geography of markets, territorial fragmentation of integrated agroformations’ participants deman d higher information capa city of accounting and reporting, and the formation of discrete and relevant information on the separate components (segments) activities of agricultural holdings. Segments of agrostructure activity often include a p lurality of interconnected companies that are legally independen t entities, that makes it necessary to aggregate the registration information in the whole group of economic entities forming segment presented in the accounting and reporting as a single economic unit. In order to solve this problem, we developed a method of forming the consolidated information by segment feature based on a set of procedures for the four interrelated steps: 1) preparation - definition of reportable segments in accordance with the criteria of segmentation, development of uniform accounting policies for segmental reporting purposes, indicators and the format of segmen tal reporting; 2) basic - specification of parameters and format worksheets, tables and transformational forms of reporting, collecting the individual statements of the segments, the transformation of the individua l reporting data from the analytical forms of the participants segment, followed by elimination of intergroups turnovers; 3) consolidation - the formation of summary reports and correction tables, consolidated statements, transfer of data from the consolidated statements to the form of segmental reportin g; 4) analysis - verificat ion of compliance with the principle of consistency and formulation of text explanations to the consolidated segmental information. The proposed method allows to form aggr egated data on finan cial and economic activities of each segmen t, as a single entity managing the agricultural holding for the search of economic reserves, pr ofitability, growth prospects for th e busin ess units, assessment of the level of competitiven ess a nd attractiveness of the segments in the markets.