Open AccessManagement according to international standards in farming
Author(s) -
Sergey Yekimov,
Evgeniya Mukhina,
З. А. Костина,
Tatiana Borodina,
Maria Ermakova
Publication year - 2021
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/699/1/012060
Subject(s) - management accounting , business , accounting information system , accounting management , accounting , cost accounting , throughput accounting , production (economics) , agriculture , enterprise planning system , process (computing) , control (management) , process management , economics , computer science , management , ecology , biology , macroeconomics , operating system
Management accounting is important for managing and controlling the activities of an agricultural enterprise. The implementation of management accounting is usually poorly regulated by the state, in this regard, the company can develop a system and form of management accounting, as well as a scheme for monitoring and reporting financial and economic activities. In addition to the data contained in the financial statements, management accounting, in our opinion, should take into account the peculiarities of the production process of a particular enterprise, which are difficult or impossible to objectively reflect in the financial statements. The use of management accounting in an agricultural enterprise contributes to the coordination of its divisions, allows you to improve the accounting, planning and control of production processes occurring in the agro-industrial enterprise. The presence of a synergistic effect from the interaction of all components of management accounting makes it possible to improve the efficiency of management of an agricultural enterprise. The application of international management accounting standards in agricultural enterprises makes it possible to more quickly and effectively implement favorable market conditions and timely solve problems that arise before the enterprise.