Features of agriculture and their impact on the organization and methodology of inter-organizational management accounting

Abstract

The article proposes a list of features of inter-organizational management accounting for agricultural organizations. The specifics of management accounting of agricultural enterprises were considered and ways to solve problems of accounting adaptation were found. A structural chart of a management accounting account is proposed to reflect operations in inter-organizational interaction. Method of functioning of inter-organizational accounting system in automated environment is disclosed. A business process card for the type of activity «Production of crop products» has been developed and described. On the example of agricultural enterprises, examples are given of the reflection in the interorganizational management accounting of the facts of the economic life of partners, taking into account the peculiarities of the functioning of agrosphere enterprises.