ACCOUNTING NEEDS

Abstract

The branch of beekeeping, which belongs to agriculture, plays an important role in the development of the economy of Ukraine. Beekeeping products and honey on the economic market have great value, bring economic benefits to beekeepers and farms and increase the profitability of the industry. In recent years, beekeeping products have often been used in apitherapy, food and pharmaceutical industry. It is formed as a result of the vital activity of bee families. The article is devoted to the consideration of the classification of beekeeping products for the needs of accounting. In particular: wax, propolis, royal jelly, pollen, bee pollen and bee venom, podmora and others. The introduction of technology for the production of these products in apiaries makes it possible to satisfy the growing demand for them to some extent. Practically all beekeeping products have medicinal properties, are diverse in composition and unique in nature. Beekeeping is also called a national economic branch. Analyzing the issue of classification of beekeeping products for accounting purposes, it is worth noting that honey products are strategically important and have zero-waste production. The use of varieties of honey in baking, in perga-honey mixtures, the manufacture of aroma candles from wax, the use of wax in the household and for treatment in cosmetology, the use of royal jelly, bee venom, flower pollen in medicine, all this is relevant in today's market. Thus, the beekeeper uses all products of beekeeping, thereby providing his farm with the stability of development and the industry as a whole. On the basis of literary sources and scientific research, the classification of all sweet products was analyzed, the chemical composition of honey was considered in order to reveal its quality characteristics. After all, it is precisely the quality characteristics of not only honey, but also of all bee products, that ensure access to foreign sales markets. It has been established that the integrated use of bees increases their profit, and the ratio of production of various products in apiaries is determined taking into account the possibilities of the fodder base, the specialization of the industry, the level of qualification of beekeepers and a number of other factors.