Accounting agricultural business from scratch: management accounting, decision making, analysis and monitoring of business processes

Gamlet Y. Ostaev; Alexey A. Shulus; Marina V. Mironova; Yevgeny V. Smolin

doi:10.34069/AI/2020.27.03.35

Gamlet Y. Ostaev Izhevsk State Agricultural Academy https://orcid.org/0000-0003-0869-7378
Alexey A. Shulus Institute of international economic relations https://orcid.org/0000-0002-6419-1550
Marina V. Mironova Izhevsk State Agricultural Academy https://orcid.org/0000-0003-4961-7098
Yevgeny V. Smolin Institute of international economic relations https://orcid.org/0000-0003-2787-9214

DOI: https://doi.org/10.34069/AI/2020.27.03.35

Keywords: business from scratch, management accounting, monitoring, planning.

Abstract

The article reveals the key points of accounting and management actions when creating an agricultural business from scratch for growing seedlings of vegetables in a greenhouse. The main economic instruments for creating an agricultural business for growing vegetable seedlings in a greenhouse in Russia are: planning, management, accounting, organization, analysis and monitoring of business processes. Today, the state is increasingly focusing on the development of the industry, helping beginners and existing farmers, allocating land at preferential rates, subsidizing interest rates on loans and providing grants for the development of greenhouses. However, the main problem holding back the development of the industry remains high utility tariffs. One of the main conditions for obtaining reliable management information on business value is a clear definition of the costs incurred to create a business from scratch and its further sustainable development.

The aim of the study is to develop management accounting criteria for organizing a business from scratch. The subject of the study is management accounting as an integrated mechanism in terms of creating and developing an agricultural business from scratch.

In accordance with this goal, the main task was determined: to develop managerial decisions to create an agricultural business (greenhouse) for growing seedlings of vegetables for its implementation in the Udmurt Republic. It is concluded that achieving high profits is possible with a competent managerial approach, taking into account the further expansion and cultivation of other seedling crops, despite the complexity and specificity of this type of activity.

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Author Biographies

Gamlet Y. Ostaev, Izhevsk State Agricultural Academy

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

Alexey A. Shulus, Institute of international economic relations

Doctor of Economic Sciences, Professor of the Department of Economics, head of the research Department, Institute of international economic relations

Marina V. Mironova, Izhevsk State Agricultural Academy

Candidate of Pedagogical Sciences, Associate Professor of the Department of Economic Cybernetics and Information Technologies, Izhevsk State Agricultural Academy

Yevgeny V. Smolin, Institute of international economic relations

Candidate of Economic Sciences, Associate Professor, Department of management, Institute of international economic relations

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