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Organizational principles of formation of accounting support management of AIC entities settlements in risk conditions

The uncertainty that is present in all economic processes of business entities of agroindustrial complex (AIC) causes the risk of economic activity and the negative effects provoked by their consequences. The article identifies elements of the system of settlements of AIC business entity, distinguishes the classification features of such settlements in order to properly organize the accounting of the settlement transactions of the entities of the studied industry. The organizational foundations of forming accounting support for accounting management of AIC business entities under risk conditions are investigated and the main directions of development of accounting policy of the investigated entities in the part of settlements as an object of integrated accounting are determined. Considering the philosophy of management and business, as well as the principles of integrated reporting, the components of accounting support management of the AIC business entity settlements are characterized: the objects of accounting for settlement transactions (in particular, external payments for ensuring uninterrupted business activity), their documentation, accounting records, reporting indicators. The peculiarities of the organization of accounting of agrarian receipts as a specific form of settlements at AIC entities have been established, the elements of accounting policy have been identified, which should be clearly defined for accounting of agrarian receipts.