Establishment of a chart of accounts for management accounting for interorganizational cooperation among agribusiness enterprises

Abstract

The article, based on theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, inter-organizational management reporting. The composition of management reporting of agricultural organizations within the framework of business partnership was proposed, the advantages of using this type of reporting were identified, possible difficulties of implementing such a system of reporting forms were identified. The example of agricultural enterprises reveals the structure and content of management reporting for use in inter-organizational cooperation.