Mejora de los métodos y enfoques de análisis de la contabilidad de gestión en la agricultura

Autores/as

  • 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.

Palabras clave:

Agricultura, negocios, factores, gestión contable, métodos, seguimiento

Resumen

En la situación económica actual, la contabilidad de gestión efectiva de las actividades de cualquier empresa agrícola implica un monitoreo regular utilizando toda una gama de herramientas analíticas y de gestión tradicionales e innovadoras. En las condiciones del mercado moderno, la necesidad de investigar la teoría y la práctica de la contabilidad de gestión y sus características en relación con un público objetivo específico está creciendo. Entre la diversidad de organizaciones agrícolas, lo más importante es identificar las prioridades para mejorar el negocio con el fin de aumentar su eficiencia y singularidad. En este documento, con la ayuda de herramientas, se analizan diversos aspectos de la contabilidad de gestión, se define una nueva dirección generalizada de contabilidad, se proporciona un nuevo concepto de contabilidad de gestión, se identifican los enfoques de gestión más eficaces y óptimos para una toma de decisiones efectiva. Las medidas propuestas pueden ser aplicadas no solo por organizaciones agrícolas, sino también por otras entidades económicas. El sistema propuesto de contabilidad de gestión en la agricultura puede servir como punto de partida para la investigación científica y la mejora de la contabilidad de gestión.

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Biografía del autor/a

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.

Citas

Alborov, P.A., Akmarov, P. B., Knyazev, O.P. (2018). Problems of automation of accounting in the conditions of application of international financial reporting standards. Accounting in agriculture, 4, 18-30.

Alborov, R.A., Kontsevaya, S.M., Klychova, G.S., Kuznetsov, V.P. (2017). The development of management and strategic management accounting in agriculture. Journal of Engineering and Applied Sciences, 12(19), 4979-4984.

Gogaev, O.K., Ostaev, G.Y., Khosiev B.N. (2018). Storage, Accounting ?nd Development ?f Meat in Large Cattle: Investment Project. Bioscience, 68(12-2), 1292-1305.

Gogolev, I.M., Ostaev, G.Ya. (2018). Management of the effectiveness of the activities of the agricultural organization. Management: Theory and Practice, 3-4, 93-103.

Khosiev, B.N., Ostaev, G.Ya., Gogaev, O.K., Markovina, E.V., Latysheva, A. I., Konina, E.A. (2019). Strategic management and zootechnical control in pig-breeding enterprises: Development of its information base. Research Journal of Pharmaceutical, Biological and Chemical Sciences, 10(1), 1267-1279.

Kondratiev, D.V., Ostaev, G.Ya., Zverev, A.V. (2018). The development of agricultural cooperation in post-revolutionary Russia. Development of the theory and practice of management of economic, consumer and cooperative systems; Development of the theory and practice of economic entities and public entities. Materials of the International scientific and practical conferences.

Kontsevaya, S.R., Ostaev, G.Ya., Nekrasov, E.V. (2017). Optimization of the model of management of financial flows of agricultural enterprises. Science of Udmurtia, 3(81), 121-129.

Markovina, E.V., Ostaev, G.Ya., Kontsevaya, S.R. (2016). Production need for the introduction of budgeting in commercial organizations. Science of Udmurtia, 2(76), 114-122.

Mukhina, I.A., Ostaev, G.Ya., Markovina, E.V. (2018). Financial Modeling: Classification of Models and Methods. Science of Udmurtia, 1(83), 133-136.

Ostaev, G.Y., Khosiev, B.N., Gogaev, O.K., Dzodzieva, F.N., Gezikhanov, R.A. (2018). The Methodology of Investing in Business Projects of Agricultural Dairy Enterprises. Journal of International Business Studies, 49(9-2), 1631-1648.

Ostaev, G.Ya. (2018). Management accounting: Mechanisms of management of an agricultural enterprise. Accounting in budget and non-profit organizations, 13(445), 12-22.

Ostaev, G.Ya., Khosiev, B.N. (2018). Management Accounting: Development of a brand promotion strategy. International Accounting, 21,5(443), 528-542.

Ostaev, G.Ya., Khosiev, B.N., Gogaev, O.K., Mukhina, I.A., Kondratev, D.V., Markovina, E.V. (2018). Beef cattle: methods of management and livestock. Research Journal of Pharmaceutical, Biological and Chemical Sciences, 9(6), 1678-1686.

Ostaev, G.Ya., Khosiev, B.N., Gogolev, I.M., Gogaev, O.K., Alexandrova, E.V., Mironova, M.V. (2019). Biological fixed assets: Accounting and management problems of commissioning in horticultural enterprises. Research Journal of Pharmaceutical, Biological and Chemical Sciences, 10(1), 1258-1266.

Ostaev, G.Ya., Khosiev, B.N., Kallagova, A.Kh. (2018). Management accounting in the agro-industrial complex: Methods for making optimal (key) decisions. Gorsky State Agrarian University; Vladikavkaz.

Rokotyanskaya, V.V., Moshchenko, O.V., Valuiskov, N.V., Ostaev, G.Y., Taranova, N.S. (2018). Control and analytical management aspects of debtor and credit deposit of enterprises. Journal of Applied Economic Sciences, 13, 2(56), 446-453.

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Publicado

2019-06-25

Cómo citar

Ostaev, G. Y., Kondratyev, D. V., Kotlyachkov, O. V., Konina, E. A., Suetin, S. N., & Istomina, L. A. (2019). Mejora de los métodos y enfoques de análisis de la contabilidad de gestión en la agricultura. Amazonia Investiga, 8(20), 135–143. Recuperado a partir de https://amazoniainvestiga.info/index.php/amazonia/article/view/73

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