THE ROLE AND IMPORTANCE OF RESPONSIBILITY CENTERS IN THE DIAGNOSIS OF FINANCIAL RELATIONS OF AGRICULTURAL ENTERPRISES

On the basis of the generalization of theory and practice, the possibilities of managing agribusiness enterprises with the allocation of responsibility centers are reflected. The article shows that the mechanism of accounting for the responsibility of enterprises of the agro-industrial sector is an integral and mandatory component of the effective operation of the enterprise. The main centers of responsibility are identified, the functions, the most significant principles of cost accounting for places and centers of financial responsibility, as well as the functional relationships and interdependencies of agribusiness enterprises among themselves in various areas of activity are identified. It is proved that the diagnosis and development of effective financial relations at agricultural enterprises and the optimal organization of all processes of activity in the market leads to the expansion of both external and internal financial relations.