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.
Highlights
Under the current situation in Russia, there is a need to give an objective assessment of the activities of domestic agricultural organizations and find ways to improve the management of agricultural production
− objectivity; − accuracy; − accounting in the calculation of agricultural indicators; − assessment of both the production and financial activities of the agricultural organization; − comparability of indicators, the availability of source information; − ease of calculation of estimated indicators (Ostaev, 2015; Ostaev, Klychova, Nekrasova, 2018)
The developed management accounting methodology takes into account the different activities of the agricultural organization
Summary
Under the current situation in Russia, there is a need to give an objective assessment of the activities of domestic agricultural organizations and find ways to improve the management of agricultural production.Many scientists are involved in questions of evaluating the management effectiveness of organizations and enterprises (Aganbegyan, Mikulsky, Shatalin, 1993; Bogatin, Shvandar, 2000; Lvov, 2003; Gilyarovskaya, 2008; Ilyin, Stankevich, Loban, 2005; Lyubushin, 2010; Trukhachev, Kriulina, Tarasenko, 2008; Shafronov, 2015). Some authors focus on performance issues in management accounting and analysis В управленческом учете сельскохозяйственного производства проблеме комплексной оценки эффективности управления деятельностью организации (бизнеса) практически не уделяется внимание, так же недооценивается важность оценки бизнеса. Предметом исследования является совершенствование управленческого учета в части комплексной оценки эффективности управления деятельностью сельскохозяйственных организаций, на базе доступных документов бухгалтерского учета для внешних и внутренних пользователей. В соответствии с указанной целью была определена основная задача: выработать рекомендации по совершенствованию методики управленческого учета, для оценки эффективности управления деятельности сельскохозяйственных организаций
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