Abstract
The problems of organizing effective management accounting of agricultural production through the widespread use of economic methods, both production management and accounting and management methods and the development of their information functions, are very relevant and necessary. Management accounting in modern times is a universal integrated mechanism for the accounting and management activities of an agricultural organization. The management accounting information system should be oriented towards solving complex issues and making managerial decisions quickly. The purpose of the study is the rationale for rationing, planning and management accounting of costs, their control and analysis of production results in the agricultural management information system. The subject of the study is management accounting, while principles are formulated and new methods for rationing labor, material and biological costs of agricultural production are proposed. A unified nomenclature of cost items has been developed for planning, managerial accounting, analysis and control, both for individual production, accounting and planning objects, as well as for self-supporting units (responsibility centers) and the organization as a whole. For the organization of rationing, planning and management accounting of production costs, the sequence of implementation of special procedures is defined, a unified nomenclature of cost items is developed based on the basic conditions of requirements, which include classification attributes, degree of cost participation in the creation of new products, cost control by hierarchical levels of management. It is concluded that by comparing the actual and planned costs for the production of a particular object of planning and accounting, it is possible to analyze their cause and effect deviations, deviations of the actual marginal income and operating profit of the production of these products from their normative values by changing each specific cost item.
Highlights
In modern conditions of agricultural development in our country, when agricultural organizations are forced to work under the requirements and conditions of the WTO, as well as economic sanctions of Western countries, there is an objective need to significantly increase the efficiency of agricultural production
The phased nature of this rational management information system consists in the sequence of implementation of cost rationing, their planning, development of a production budget, cost accounting for production, calculation of its cost, monitoring and analysis based on norms and cost plans, production budget and actual management accounting data
When organizing the regulation, planning and management accounting of the costs of agricultural production, in our opinion, it is necessary to proceed from the following principles, requirements and assumptions:
Summary
In modern conditions of agricultural development in our country, when agricultural organizations are forced to work under the requirements and conditions of the WTO, as well as economic sanctions of Western countries, there is an objective need to significantly increase the efficiency of agricultural production. At the same time, increasing economic efficiency involves increasing agricultural production, improving its quality and reducing costs by increasing labor productivity in crop production, animal husbandry, industrial production, auxiliary and other industries. The volume of agricultural production can be significantly increased by expanding sown areas and increasing crop yields, increasing the number of farm animals and increasing their productivity, as well as by strengthening measures to intensify. Разработано также единая номенклатура статей затрат для планирования, управленческого учета, анализа и контроля как по отдельным объектам производства, учета и планирования, так и хозрасчетным подразделениям (центрам ответственности) и организации в целом. Планирования и управленческого учета производственных затрат определена последовательность осуществления специальных процедур, разработана единая номенклатура статей затрат исходя из основных условий требований, к которым относятся признаки классификации, степень участия издержек в создании новой продукции, подконтрольность затрат по иерархическим уровням управления.
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