An agricultural company cannot do without the use of the automated systems and innovations in the field of information technology. These systems automate accounting or maintenance of various processes, thereby increasing productivity growth and reducing the number of errors. Currently, the market offers software products for the preparation of industry reporting agribusiness. The agroindustrial complex is a special segment in the Russian Federation economy. After analyzing various sources, we propose the measures to increase the efficiency of the staff using the method of labor rationing and labor input ratio. Features of accounting and management automation in agriculture are described. The analysis of the software product «Norm setter» is carried out, as well as measures to supplement the standard configuration with reports, showing the labor input ratio, is considered. To determine the share of net profit intended for bonuses, it is proposed to add the following report forms to the configuration: "Consolidated results for the labor input ratio step-up criterion", "Consolidated results for the labor input ratio step-down criterion" and "Actual consolidated labor input ratio results". When using reports reflecting the labor input ratio, it will be possible to improve the labor organization, as well as increase working capacity and labor productivity.
Agriculture differs from other sectors of the economy by the presence of various forms of ownership, as well as the discrepancy between the calendar year and the production year. Therefore, for organizations specializing in the production and processing of products in agriculture, it is very difficult to choose programs for automating cost, operational and tax accounting. But, at the present stage, automation is necessary to maintain the competitiveness of the enterprise. In a market economy, planning is one of the most important management functions. The volume and quality of information provided by the accounting service is of great importance for proper and prompt financial planning. From this point of view, in our opinion, the system for organizing production, accounting, control and budgeting is relevant. Automation of budgeting in agro-industrial organizations will ensure production efficiency, increase productivity and labor efficiency, as well as competitive products manufacturing. The article describes the features of the introduction and application of information technologies, taking into account the specifics of agricultural industries. The theoretical and methodological possibilities of the automated budgeting system for the enterprises of the agro-industrial complex are also considered and analyzed. In summary, the main conclusions on improving automated cost accounting and budgeting are formulated.
In countries with developed economies, technologies such as cloud computing are actively used. A cloud resource is a model for obtaining network access (if necessary) to a shared computing resource, i.e. this data storage system is quickly allocated and provided with the least managerial eff ort and at the same time reduces interference from the service provider. The purpose of the work was to develop a methodology for choosing a cloud service for automating accounting in small business organizations, including in the fi eld of agricultural production. In Russia, the market of online services for accounting and business management has begun to take shape. Recently, there are several dozen software products, among them such as “Contour.Elba”, “Contour.Accounting”, “My business”, “Button”, “Sky”, “Bukhsoft Online”, “Finguru”, etc. The theoretical and methodological principles of the introduction of cloud technologies for automation of accounting in a small enterprise have been discussed and analyzed in the article. An analytical study of cloud services of different firms represented on the domestic market has been carried out. The research having conducted in the fi eld of determining the most optimal cloud resource for automated accounting for the small enterprise, it was concluded that the cloud service of the company “Contour.Elba” is most precisely suitable for solving the problems of implementing automated accounting at a medium-sized business enterprise, including for farming enterprise. This resource scored the highest number of points when comparing the indicators of the program’s capability and the cost of the product.
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