ACCOUNTING-ANALYTICAL SUPPORT OF COST-ORIENTED MANAGEMENT OF AGRICULTURAL BUSINESS
Journal Title: Экономика и финансы - Year 2017, Vol 1, Issue 5
Abstract
In the context of cost management theories, the main factors of the valuation of the agricultural business are investigated. The essence and basic criteria for the formation of accounting and analytical support of cost concepts of agromanagement have been justified. Warehouse of the basic elements of the system of regional-analytical support are defined here. The main reasons restraining the implementation of cost-oriented concepts in the management practices of modern agar business entities are investigated. The need to supplement the financial reporting package of agricultural enterprises with indicators of the value of agricultural business is justified.
Authors and Affiliations
I. A. Kryukova
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