Improving the methods and approaches of analysis and management accounting in agriculture

Gamlet Y. Ostaev; Dmitry V. Kondratyev; Oleg V. Kotlyachkov; Elena A. Konina; Sergey N. Suetin; Larisa A. Istomina

Gamlet Y. Ostaev Izhevsk State Agricultural Academy, Russia.
Dmitry V. Kondratyev Izhevsk State Agricultural Academy, Izhevsk, Russia.
Oleg V. Kotlyachkov Izhevsk State Agricultural Academy.Izhevsk, Russia.
Elena A. Konina Department of Economics of the Agro-Industrial Complex, Izhevsk State Agricultural Academy, Izhevsk, Russia
Sergey N. Suetin Faculty of World Economy and International Trade Institute of international economic relations, Moscow, Russia.
Larisa A. Istomina Izhevsk State Agricultural Academy, t, Izhevsk, Russia.

Keywords: Agriculture, business, factors, management accounting, methods, monitoring.

Abstract

In the present economic situation, effective management accounting of the activities of any agricultural enterprise implies regular monitoring using a whole range of traditional and innovative analytical and management tools. In the conditions of the modern market, the need for research of the theory and practice of management accounting and its features in relation to a specific target audience is growing. Among the diversity of agricultural organizations, the most important is to identify priorities in improving the business in order to increase its efficiency and uniqueness. In this paper, with the help of tools, various aspects of management accounting are analyzed, a new generalized direction of accounting is defined, a new concept of management accounting is given, the most effective and optimal management approaches are identified for effective decision making.
The proposed measures can be applied not only by agricultural organizations, but also by other economic entities. The proposed system of management accounting in agriculture can serve as a starting point for scientific research and improvement of management accounting.

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Author Biographies

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

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

Dmitry V. Kondratyev, Izhevsk State Agricultural Academy, Izhevsk, Russia.

Candidate of Economic Sciences, Associate Professor of Management and Law, Izhevsk State Agricultural Academy, Izhevsk, Russia.

Oleg V. Kotlyachkov, Izhevsk State Agricultural Academy.Izhevsk, Russia.

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

Elena A. Konina, Department of Economics of the Agro-Industrial Complex, Izhevsk State Agricultural Academy, Izhevsk, Russia

Candidate of Economic Sciences, Associate Professor of the Department of Economics of the Agro-Industrial Complex, Izhevsk State Agricultural Academy, Izhevsk, Russia

Sergey N. Suetin, Faculty of World Economy and International Trade Institute of international economic relations, Moscow, Russia.

Candidate of Economic Sciences, Associate Professor, Dean of the Faculty of World Economy and International Trade Institute of international economic relations, Moscow, Russia.

Larisa A. Istomina, Izhevsk State Agricultural Academy, t, Izhevsk, Russia.

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

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