MANAGEMENT ACCOUNTING IN THE SYSTEMOF ORGANIZATIONAL, INFORMATIONAL AND METHODOLOGICAL SUPPORT COMPETITIVENESSOF AGRICULTURAL ENTERPRISES
Journal Title: Економічна стратегія і перспективи розвитку сфери торгівлі та послуг - Year 2016, Vol 2, Issue
Abstract
The article examines the existing facilities of management accounting for agricultural enterprises. Based on the analysis of a number of economists points were highlighted key structural elements of the conceptual foundations of management accounting on three levels. Summary of Western and domestic experience in management led to the conclusion that the administrative account now provides a real opportunity to implement effectively the functions of accounting, planning, monitoring, management and optimization of not only the whole enterprise, but also for his constituents Еnterprise management system must be able to ensure the effectiveness of the implementation of business processes and processes related to the movement of goods to the end consumer. At the same time, management must receive complete and accurate information may be requested to be able to make strategic decisions. The analysis of the various factors that influence the choice of management accounting at the enterprises of this sector of the economy done. The necessity of revision of many principles, and especially the principles of economic management subjects that require new types of data generated by the accounting and financial subsystems each economic structure. Highlight and analyzes the main structural elements of the fundamentals of management accounting in levels. The necessity of management accounting methodology, improving the methodological tools that take into account the peculiarities of the agricultural enterprises (APC). The object of research is the process of production of agricultural enterprises. The subject of study is the methodology of management accounting of agricultural enterprises. The aim of the article is to develop recommendations for improving the efficiency and management accounting at the enterprises of APC.
Authors and Affiliations
Таміла Кушнір, Вікторія Вербицька
Keywords
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- EP ID EP179636
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