Труды Кубанского государственного аграрного университета


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2019, № 79

UDC: 657.1
GSNTI: 06.75.73

Development of theory and methodology of management accounting in agriculture

The modern stage of agrarian formations development requires the search for new, digital methods and tools of cost management, based on the information of the process-oriented field of organizational and economic management functioning. Among the accounting and control management systems variety, the greatest attention is paid to the coherent integrated system of agricultural units accounting and reporting representing integrated agro-industrial complexes - agricultural holdings and agricultural unions. The development of integration relations should be carried out within a single digital information field: the identity of accounting objects, the application of unified cost classification, unified chart of accounts, unifified accounting policies of reflecting the economic life facts and events, accounting and non-accounting descriptors unity that represents the essence of this study.
Keywords: Economic subjects of agro-industrial complex, management accounting, accounting and control systems, theory, methodology, development
DOI: 10.21515/1999-1703-79-11-18

References:

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Authors:

  1. Gowda Victor Vilenovich, Dr. Ekon. Sciences, Professor, head. the Department; Department accounting, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.
  2. Degaltseva Zhanna Vladimirovna, Phd in Economics, Professor; Department accounting, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.
  3. Kruglyak Zinaida Ivanovna, Phd in Economics, Professor; Department accounting, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.
  4. Velichko Konstantin Alekseevich, postgraduate student of chair of accounting; Department accounting, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.