Management control in the accounting and analytical system of agro-formations

Abstract

The article is devoted to management control in the accounting and analytical system of enterprises of the agro-industrial complex. The issue of management control is debatable, both from the point of view of clarifying its theoretical component and from the point of view of the method of its formulation and implementation. The lack of managerial control in organizations leads to the irrational use of intellectual, organizational, information and financial resources, an unjustified increase in labor costs, an increase in the cost of products, a decrease in competitiveness, and negatively affects the economic safety of agricultural formation. Therefore, the authors of the article offered their own opinion on the management control system, in order to build managerial control in agricultural enterprises as efficiently as possible. On the basis of the analysis and current representations on management control, its author’s definition was proposed and the regulatory framework was disclosed. The stages of building a management control system in agro-formation are described. The place of management control in the structure of the agro-industrial complex enterprise is indicated, and its structure is presented. The registration and analytical register is developed for carrying out the express analysis of expenses of agroformation.