Management Theory and Studies for Rural Business and Infrastructure Development, Volume 16

Creation of accounting information system for biological asset in an enterprise

Povilas Domeika


Biological asset is a separate subsystem of information in an agricultural enterprise accounting
and accountability system of late years having some singularities of information arrangement.
The quality (expedition, particularity, etc.) of this information depends on computers, its software
and means of communication usage at the working places of the managers and specialists of an enterprise.
The creation and usage of accounting information system (AIS) of biological asset were investigated
by the author in this article: formation of information classificators and other reference
books; preparation carriers of primary information; creation of secondary information in the computer-
aided database (CDB); operative control and analysis of biological asset usage in an enterprise.

Keyword(s): аccounting, information system, classificators of information, reference books

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Management Theory and Studies for Rural Business and Infrastructure Development eISSN 2345-0355

This journal is published under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License. Responsible editor: Dr Audrius Gargasas.