SCOPE OF APPLICATION OF MANAGEMENT ACCOUNTING TOOLS FOR THE NEEDS OF MANAGEMENT OF THE BEEKEEPING INDUSTRY

Abstract

The functioning of agricultural enterprises in modern economic conditions necessitates the improvement of both the production process itself and the mechanism for managing it. The role of the main driving force in the information support of enterprise management and production and economic activities of the modern agricultural enterprise as a whole is performed by the management accounting system. New forms of management and growing information needs of enterprise managers increase the role of management accounting tools to ensure the process of making management decisions. The effectiveness of the introduction of management accounting at Ukrainian enterprises significantly depends on the industry and technological features of production activities. To ensure the quality of beekeeping products on the market and increase its competitiveness, it is important to determine the priority areas for improving management accounting in the system of methodological and information support for industry management. The aim of the work is to study the scope of application of management accounting tools for the needs of the management of the beekeeping industry. The problem of creating management accounting in the modern period is of particular relevance for both scientists and practitioners. Under the current conditions, more and more managers are aware of the need to create management accounting and reporting systems at their enterprises. With increased competition and increasing instability of the external business environment, enterprise management is increasingly paying close attention to internal reserves for improving efficiency. An important place in the list of such reserves is occupied by management accounting. Therefore, it is relevant to study the principles, functions and tools of the method of management accounting to identify reserves for improving the efficiency of management and sustainable development of enterprises in the field of production of beekeeping products. The methodological basis of the research is the main theoretical provisions of ukrainian and foreign economic science in the field of operational management and dialectical approach to the functioning of the accounting system. In the process of research, various methods of information processing were used, in particular: system-structural, logical generalization, synthesis, comparison, induction and deduction – to determine the essence of the concepts of "management accounting"; for the formation of the structure of the mechanism of management accounting in beekeeping; system analysis – to determine the place of management accounting in the agricultural production management system; scientific abstraction – to identify objects and elements of management accounting, justification of the composition of cost items; observation – to study the state of management accounting and calculation of the cost of beekeeping products; economic and statistical – to process data on the use of accounting information in line with management decisions. The resultsof the study showed that Ukraine is positioning itself in the international community as a powerful producer and exporter of honey. Production is carried out by business entities of various organizational and legal forms. The biological properties of bees determine the technology of production of various products and a significant number of accounting objects. The main products are produced in a short period of time and are suitable for consumption or for further processing. The work identifies the distinctive features of management accounting and the tasks that he solves in beekeeping. Established factors influencing the organization of management accounting. The author's vision of areas for improving management accounting to meet management needs at different levels has been formed. The necessity of expanding the objects of management accounting and changing approaches to cost accounting and calculating the cost of beekeeping products has been proved. Practical implications.The necessity of accounting for expenses for the main processes is substantiated and accounts for their accounting are determined. An expanded list of production items of expenditure in beekeeping at the stage of primary production is proposed. The composition of the costs of ensuring the quality of beekeeping products is determined. Value/originality. Improving the organization of management accounting in beekeeping is proposed to be carried out in the direction of clarifying and supplementing the objects of accounting, cost items, analytical accounts, primary documents and internal reporting forms reflecting the quality characteristics of the products received. The organization of separate accounting of the costs of production of primary beekeeping products and production costs for its processing, processing and the cost of pollination of crops, in contrast to the current methodology of general accounting of costs for the enterprise, will allow to attribute to the crop industry a share of costs associated only with the maintenance of bee colonies, excluding from the total amount the cost of pollination and subsequent processing of beekeeping products.