Abstract
Foresight research in management accounting should be aimed at solving long-term perspective issues. A set of systems and methods of expert assessment is selected or developed in the course of such studies. The managerial staff of an economic entity with the authority to make strategic decisions develop forecast scenarios taking into account the opinions of competent experts involved in the economic field under consideration. Based on the fact that there can be many options for an economic future, they jointly discuss and develop a coordinated idea of which option for future economic development is most preferable for an agricultural holding, taking into account the variability of the economic situation.The subject of the study is the improvement of management accounting in the part of Foresight research in agricultural holdings with a comprehensive assessment of the effectiveness of the management of the activities of its agricultural organizations. In modern times, agricultural holdings can change the situation through competent management accounting, since competent management accounting allows companies to consolidate their activities, thereby giving good development to agriculture, both financially and in attracting highly qualified specialists, as well as the country's food security. In accordance with this goal, the main task was determined: to develop the mechanisms of Foresight research of management accounting in agricultural holdings, for the purpose of assessing the effectiveness of management of the activities of agricultural organizations included in it. Foresight participants do not try to guess the future but build a comprehensive system of measures for the development of the agricultural holding, which allow it to be achieved; this distinguishes the difference between foresight and traditional methods of planning, forecasting and budgeting in agriculture.
Highlights
Foresight research in management accounting should prevail over other studies, since forecast scenarios cover a large period of forecast time and include a set of measures, systems, tools and methods of expert assessment
Foresight research in management accounting should be focused on a long period, but in the modern world everything is transient and variable, any research requires tactical adjustments for the entire research period
Based on the calculated indicators characterizing the sustainable development of the agricultural enterprises of the holding, it can be noted that Stimul LLC and Novy Put APC are at the highest level, these enterprises have sustainable development, while Stimul LLC is superior to other enterprises and has significant a margin in almost all indicators of sustainable development
Summary
Foresight research in management accounting should prevail over other studies, since forecast scenarios cover a large period of forecast time and include a set of measures, systems, tools and methods of expert assessment. An agricultural holding is a set of companies engaged in the production and sale of agricultural products, one of which is the managing company (parent company), and the rest are controlled subsidiaries (Markovina, Zorin & Ostaev, 2018). The leading world powers are fighting for technological leadership and increasing the efficiency of their innovative systems, Foresight studies for these purposes have been considered by many domestic and foreign authors (Trukhachev, Kriulina & Tarasenko, 2008; Dalkey, HelmerHirschberg, 1962; Loveridge, Georghiou & Nedeva, 1995)
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