Management accounting of agricultural production: improving planning and standardization of costs in the management information system

Gregori. R. Kontsevoy; Dmitry N. Ermakov; Natalia I. Rylova; Valentina P. Leoshko; Margarita F. Safonova

doi:10.34069/AI/2020.27.03.31

Gregori. R. Kontsevoy Izhevsk State Agricultural Academy
Dmitry N. Ermakov RUDN University, Institute of international economic relations, Plekhanov Russian University of Economics
Natalia I. Rylova Russian University of Cooperation, Izhevsk Branch, Department of Tourism and Business Technologies in the Socio-Cultural Sphere Udmurt State University
Valentina P. Leoshko accounting and information technology Department, Russian University of Cooperation, Krasnodar Branch
Margarita F. Safonova Department of Audit, Kuban State Agrarian University named after I.T. Trubilin

DOI: https://doi.org/10.34069/AI/2020.27.03.31

Keywords: management accounting; biological costs; financial expenses.

Abstract

The problems of organizing effective management accounting of agricultural production through the widespread use of economic methods, both production management and accounting and management methods and the development of their information functions, are very relevant and necessary. Management accounting in modern times is a universal integrated mechanism for the accounting and management activities of an agricultural organization. The management accounting information system should be oriented towards solving complex issues and making managerial decisions quickly. The purpose of the study is the rationale for rationing, planning and management accounting of costs, their control and analysis of production results in the agricultural management information system. The subject of the study is management accounting, while principles are formulated and new methods for rationing labor, material and biological costs of agricultural production are proposed. A unified nomenclature of cost items has been developed for planning, managerial accounting, analysis and control, both for individual production, accounting and planning objects, as well as for self-supporting units (responsibility centers) and the organization as a whole. For the organization of rationing, planning and management accounting of production costs, the sequence of implementation of special procedures is defined, a unified nomenclature of cost items is developed based on the basic conditions of requirements, which include classification attributes, degree of cost participation in the creation of new products, cost control by hierarchical levels of management. It is concluded that by comparing the actual and planned costs for the production of a particular object of planning and accounting, it is possible to analyze their cause and effect deviations, deviations of the actual marginal income and operating profit of the production of these products from their normative values by changing each specific cost item.

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Author Biographies

Gregori. R. Kontsevoy, Izhevsk State Agricultural Academy

Candidate of Economic Sciences, Associate Professor of Accounting, Finance and Audit, Izhevsk State Agricultural Academy

Dmitry N. Ermakov, RUDN University, Institute of international economic relations, Plekhanov Russian University of Economics

Doctor of Economics, Doctor of Political Science, Professor, RUDN University, Institute of international economic relations, Plekhanov Russian University of Economics

Natalia I. Rylova, Russian University of Cooperation, Izhevsk Branch, Department of Tourism and Business Technologies in the Socio-Cultural Sphere Udmurt State University

Candidate of Economic Sciences, Associate Professor of Economics and Managements Russian University of Cooperation, Izhevsk Branch, Associate Professor of the Department of Tourism and Business Technologies in the Socio-Cultural Sphere Udmurt State University

Valentina P. Leoshko, accounting and information technology Department, Russian University of Cooperation, Krasnodar Branch

Candidate of Economic Sciences, Associate Professor of accounting and information technology Department, Russian University of Cooperation, Krasnodar Branch

Margarita F. Safonova, Department of Audit, Kuban State Agrarian University named after I.T. Trubilin

Doctor of economic Sciences, Professor, head of the Department of Audit, Kuban State Agrarian University named after I.T. Trubilin

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