Formation and presentation of information in the management accounting system in order to develop inter-organizational relations of agro-industrial complex organizations

Abstract

The article provides a theoretical substantiation of the essence and content of inter-organizational relations in order to ensure inter-organizational cooperation of agricultural formations as an effective tool for maintaining the competitiveness of the domestic agricultural sector. The dynamic development of economic relations influenced the use of innovative technologies, caused the objective need for the introduction of new software solutions in the organization of the agro-industrial complex, including in relation to the system of economic security of inter-organizational cooperation. In order to promptly obtain the necessary data, form and present information in management accounting to optimize the inter-organizational relations of agribusiness organizations and make important management decisions, a mechanism is required that allows for the support of such decisions in a short time. Such a mechanism is an inter-organizational management accounting system in combination with a balanced scorecard, reporting, control system and other systems that ensure inter-organizational interaction. The purpose of the study is to substantiate the theoretical foundations of the formation and presentation of information in the framework of management accounting in order to develop inter-organizational relations of agricultural organizations.. Special attention is paid to the issues related to the elements of inter-organizational relations, the content of such relations.