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

Abstract

The article, based on theoretical analysis, defines inter-organizational cooperation, inter-organizational management accounting. The algorithm of setting the system of inter-organizational management accounting of agricultural organizations has been developed, advantages of implementation of this type of accounting have been identified, possible difficulties of implementation of such a system have been determined. The concept of the business process is presented, its classification is given. On the example of livestock production, the structure and content of management accounting accounts for use in inter-organizational cooperation are disclosed.