Combining accounting practices to create an effective cost management system in the inter-organizational relationships of agro-entities

Abstract

In the article, based on the theoretical analysis and study of accounting practices, a set of elements was formed for their use in the system of managing the costs of inter-organizational interaction of partners. The peculiarities of the combined system of calculation of the cost of agricultural products within the framework of inter-organizational cooperation, the existing accounting practices are described. Advantages of introduction and use of inter-organizational accounting and cost calculation system for efficient management of costs of inter-organizational cooperation of agro-entities have been identified. A system for managing the costs of inter-organizational cooperation in agro-industrial complex organizations has been developed and described. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.