MODERN APPROACHES TO ORGANIZING MANAGEMENT ACCOUNTING OF COSTS AND FINANCIAL RESULTS IN AGRICULTURAL BUSINESS ENTERPRISES

Abstract

The article examines the problem of organizing and applying a management accounting system at agricultural enterprises, which should provide management with the generation of relevant information on costs and financial results. It is substantiated that the use of information on costs and financial results in the management system of agricultural enterprises, formed in accordance with the National Accounting Standards, entails the danger of making erroneous management decisions not only within the framework of operational but also strategic management. It is substantiated that the indicator of full production cost distorts the real cost of production, since such cost includes cost items that do not depend on the volume of agricultural crop production. It is proved that the most promising is the organization of a management accounting system at agricultural enterprises taking into account the principles of such concepts as "direct costing" and "AВ-costing". It is substantiated that within the framework of the concept of "direct costing" fixed costs can be distributed between individual types of agricultural products at the stage of reflecting the costs of the reporting period, and not at the stage of forming the production cost. It is proved that the formation of production cost on the basis of variable costs and the reflection of fixed production costs as period costs allows making both operational and strategic management decisions on the basis of such an organization of management accounting. It was found that the most appropriate is the distribution of production costs into fixed and variable components not at the enterprise level, but at the level of each individual technological operation. It is substantiated that the key tool for organizing a management accounting system at agricultural enterprises is a map of technological operations for growing agricultural crops, which allows for operationally identifying cost drivers, performing operationally normalizing indirect costs per unit of driver and thus providing an information basis for applying the function of budgeting costs (financial results). The proposed approach to organizing a management accounting system will allow generating relevant information about the marginal cost of not only agricultural products, but also such accounting objects as technological operations, which is important when providing services for processing agricultural land.