Assessment of the effectiveness of the management of agricultural organizations in management accounting

Gamlet Y. Ostaev; Sergey N. Suetin; Olga Yu. Frantsisko; Elena V. Alexandrova

doi:10.34069/AI/2020.28.04.29

Gamlet Y. Ostaev Izhevsk State Agricultural Academy, Izhevsk, Russia https://orcid.org/0000-0003-0869-7378
Sergey N. Suetin Faculty of World Economy and International Trade Institute of international economic relations, Innovation management Department Higher School of Economics. Moscow international higher business school MIRBIS (institute), Moscow, Russia. https://orcid.org/0000-0001-8596-6012
Olga Yu. Frantsisko Department of Economic Cybernetics, Kuban State Agrarian University named after I.T. Trubilin, Krasnodar, Russia. https://orcid.org/0000-0002-3802-1988
Elena V. Alexandrova Organization of Production and Economic Analysis, Izhevsk State Agricultural Academy, Izhevsk, Russia. https://orcid.org/0000-0002-2732-4481

DOI: https://doi.org/10.34069/AI/2020.28.04.29

Keywords: assessment, management accounting, performance.

Abstract

The dynamic development of the agrarian sector of the Russian economy in recent years makes specific demands on agricultural organizations that require a quick response and decision-making based on strategic analytical approaches.
Agricultural organizations can achieve the goals previously set during business planning, using reliable information support, tools for analytical actions and competent management decisions. Any managerial decision made in agriculture should be based on timely information analyzed, taking into account cost-effectiveness, practicality, profitability and efficiency. However, it is necessary to evaluate this business in the long term, taking into account the effectiveness of the management of the agricultural organization, for the development of the agricultural organization. In management accounting of agricultural production, the problem of a comprehensive assessment of the effectiveness of the management of an organization (business) is not given attention, and the importance of evaluating a business is also underestimated.
The subject of the study is the improvement of management accounting in terms of a comprehensive assessment of the effectiveness of the management of agricultural organizations, based on available accounting documents for external and internal users.
The main objective was determined in accordance with the stated goal: to develop recommendations for improving the methodology of management accounting, to assess the effectiveness of management of agricultural organizations.
Performance management is an important financial and economic indicator of agricultural production. In this paper, various aspects of management accounting and analysis of the effectiveness of the management of agricultural production are analyzed. It is concluded that the proposed activities will be understood not only by internal users, but also external ones with the help of the developed methodology and management decisions on public documents.

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Author Biographies

Gamlet Y. Ostaev, Izhevsk State Agricultural Academy, Izhevsk, Russia

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

Sergey N. Suetin, Faculty of World Economy and International Trade Institute of international economic relations, Innovation management Department Higher School of Economics. Moscow international higher business school MIRBIS (institute), Moscow, Russia.

Candidate of Economic Sciences, Associate Professor, Dean of the Faculty of World Economy and International Trade Institute of international economic relations, Innovation management Department Higher School of Economics. Moscow international higher business school MIRBIS (institute), Moscow, Russia.

Olga Yu. Frantsisko, Department of Economic Cybernetics, Kuban State Agrarian University named after I.T. Trubilin, Krasnodar, Russia.

Candidate of Economic Sciences, Associate Professor of the Department of Economic Cybernetics, Kuban State Agrarian University named after I.T. Trubilin, Krasnodar, Russia.

Elena V. Alexandrova, Organization of Production and Economic Analysis, Izhevsk State Agricultural Academy, Izhevsk, Russia.

Candidate of Economic Sciences, Associate Professor of the Organization of Production and Economic Analysis, Izhevsk State Agricultural Academy, Izhevsk, Russia.

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