Abstract

The article provides a theoretical justification of the role of managerial cost accounting in agricultural organizations, cost management systems in order to ensure the economic security of agricultural formations, as an effective tool for maintaining the competitiveness of the domestic agricultural sector in unstable economic and political conditions. The dynamic development of economic relations has influenced the use of new methodological solutions, including in relation to the system of economic security of agricultural organizations. In order to promptly obtain the necessary data, form and present information in management accounting to determine the degree of development of management cost accounting of agribusiness organizations and make important management decisions, an effective tool is required that allows for cost control in a short time. To solve these problems, the article presents indicators for assessing the effectiveness of the cost management system in agricultural organizations.

Full Text
Published version (Free)

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call