Improving the methods and approaches of analysis and management accounting in agriculture

Amazonia investiga. 2019. Vol. 8. No. 20. P. 135–143.

Suetin S., OSTAEV G.YA. G. Y., KONDRATIEV D. V., KOTLYACHKOV O. V., KONINA E. A., ISTOMINA L. A.

In the present economic situation, effective management accounting of the activities of any

agricultural enterprise implies regular monitoring using a whole range of traditional and innovative

analytical and management tools. In the conditions of the modern market, the need for research of the theory and practice of management accounting and its features in relation to a specific target audience is growing. Among the diversity of agricultural organizations, the most important is to identify priorities in improving the business in order to increase its efficiency and uniqueness.

In this paper, with the help of tools, various aspects of management accounting are analyzed,

a new generalized direction of accounting is defined, a new concept of management accounting is given, the most effective and optimal management approaches are identified for effective decision making. The proposed measures can be applied not only by agricultural organizations, but also by other economic entities. The proposed system of management accounting in agriculture can serve

as a starting point for scientific research and improvement of management accounting.

 

Keywords: management accounting