Механізм функціонування управлінського обліку в сільськогосподарських підприємствах

Abstract

The transformation of Ukrainian economy strongly influences the existence of enterprises that stimulates their adjustment to constant changes on all the levels of economic and management activities. Operating agricultural enterprises requires special attention from environment. The management accounting in the agricultural field must include planning, the implementation of managerial decisions, accounting, analysis, control and adjustment as a unitary continuous cyclic process. At present, there is no management accounting at major domestic enterprises at all. Its manifestation is connected only with making managerial decisions by leading groups of economic entities and does not aim at the complex analysis of enterprise activities, planning its indices, researching the causes of deviation from outlined goals, etc. The study aims at determination of peculiarities of functioning management accounting as an integral gear at agricultural enterprises. Doing the current research the author uses the method of analysis and synthesis as well as ranging and analytical method. The works of scientists who explored management accounting and its peculiarities at an enterprise are the theoretical and methodological basis of the study. The classification of stages of functioning management accounting (introduction and organization) is generalized. It was found out that the most scientists did not describe the issue of functioning management accounting on an entire scale, but they paid their attention only to its introduction at an enterprise, that is, to setting up its basic elements, and did not investigate the issues of its further improvement. The author develops the gear of functioning management accounting at agricultural enterprises. The algorithm for the introduction of management accounting system is proposed. The indices of efficiency for management accounting system are provided. Thus, the gear of functioning management accounting at agricultural enterprises is the complex system consisting of the processes of introduction, assessment, analysis, control, and improvement, which should take into account the peculiarity of economic entity’s activities.