ЭлБиб

Аграрная наука Евро-Северо-Востока, №5(60), 2017 г.

transactions on a case of a bird led in 2016 to omission of an economic benefit in the amount of 54 360 rubles (6 795

rubles – on average, on each entity). More than 22 % of the agrarian entities are unprofitable; more than 61% of agrar-

ian firms depend on external financing. As a result, authors offered the mechanism for minimization accounting risk

for the entities of agrarian sector by internal and external factors. The central place is allocated to accounting consult-

ing and outsourcing (especially for subjects of small agrarian business) in case of elimination of the accounting risks

caused by external factors. If to minimize the accounting risks caused by external factors, then a key role is played

by creation of an effective internal control system, and for average and large agrarian forming an important role is

played by implementation of the high-quality system of management providing communication of the central office

with remote divisions. Use of this mechanism in accounting and analytical practice of agrarian forming will increase

the level of their economic safety, will improve a financial condition.

Key words:

agrarian organizations, accounting risks, minimization, control, management, economic safety

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