Management accounting and management of an agricultural enterprise includes strategic planning and regulation of financial flows. Therefore, at the present stage, the development of measures to develop management accounting and improve the management of financial flows of agricultural enterprises is a significant problem. Management accounting and management of financial flows is the management of cash (financial) flows arising in the process of promotion of tangible and intangible assets. Besides, in the process of management accounting there is a purposeful distribution of financial resources in the logistic financial system of an agricultural enterprise. Management of financial flows is carried out both for the internal environment of the agricultural enterprise and for the external environment. The aim of the article is the justification of theoretical provisions and development of organizational and methodical approach to management of financial flows of agricultural enterprises in the system of management accounting. Objectives of the research: to determine the main components, directions and mechanism of development in the management accounting of financial strategy; to develop a method of management accounting for management of financial flows of developing enterprises, planning to expand their activities in the long term.

Management accounting of an economic entity in the agricultural sector is a complex multidimensional system. Sustainable development of the subject of business in the agro-industrial complex depends on many heterogeneous factors and conditions, which are understood as the reasons (driving forces) of any process determining its character or its separate features. The order of making decisions depends on the functioning of management accounting. In the context of diversity and heterogeneity of factors, a high degree of their uncertainty, complexity of interactions, study of these factors is a serious problem. Therefore, management personnel should carry out a constant analysis of all factors affecting the enterprise and assess their interaction, which reflects the cause-and-effect relations that characterize the sustainable development of the agro-industrial complex. The aim of the article is the justification of theoretical provisions and the development of practical recommendations for the development of analytical support of management accounting in the management of sustainable development of agricultural organizations. Objectives of the research: to study theoretical aspects and methodological tools, to determine the set of factors of sustainable development of a business entity, to develop absolute and relative indicators, which should be applied in management accounting for assessment and analysis of economic, social and environmental sustainability.

The efficiency of many enterprises has declined significantly in the current global crisis. Enterprise management is the management of joint activities of people, which consists of many problems. The primary tactical tasks for most business entities are “patching holes” (or a reactive form of management) and preventing bankruptcy. This approach does not allow to achieve sustainable operation of the enterprise in the long term. Therefore, the formation of an effective mechanism for managing enterprises is acquiring special significance in today's conditions. The crisis is characterized by many interrelated situations that increase the complexity and risk of management. The problem of evaluating the effectiveness of enterprises is still one of the most complex and intractable. The crisis is objectively characterized by many interrelated situations that increase the complexity and risk of management. The crisis state of the enterprise is particularly difficult in predicting the results of management actions, since the course of events can be changed by relatively small impacts. Based on this, the company should be able to analyze both its own interests and the interests of business partners with whom the company enters into economic relations. There is such a problem as low management competence in the agricultural sector. In this regard, the development of enterprises becomes an urgent problem. This can be achieved by forming a scientifically based algorithm of actions aimed at improving the position of enterprises in the market. The subject of the study is the formation of a crisis identification system and the development of an enterprise crisis management algorithm. The theoretical and practical significance of solving problems associated with achieving sustainable development and functioning of enterprises determined the choice of goals, objectives, object and subject of this study. Based on the foregoing, the object of study is industrial (processing) agricultural enterprises. The research task is to propose a set of measures to overcome the crisis in the processing industrial enterprise. A set of measures has been proposed and justified to overcome the crisis in an industrial enterprise, which will help in managing the economic entity and the result of the implementation of this approach should be overcoming the crisis. The proposed measures can be applied not only by industrial processing enterprises, but also by other economic entities.

The interaction of agricultural entities is based on modern market relations and the state agrarian policy. Managing the subjects of the agricultural sector of the economy is the primary task of the state, since the provision of food security of the state depends on this. The subject of the study is the establishment of relations of the agricultural sector of the country. In the grouping method, a direct relationship was established between the sum of agricultural production in farms of all categories in the constituent entities of the Russian Federation and the number of employees in the regional agro-industrial complex of the agricultural sector, as well as the number of departments in them. The purpose and objective of the study is to highlight the main functions of state administration of the agricultural sector at the regional level, to identify the lack of an effective mechanism for interaction of the subjects of the agricultural market with each other and with the regional authorities of the agricultural sector. The presented model of optimizing the relationships between the agrarian entities of the region will increase the efficiency of the agrarian sector of the region’s economy and ensure its food security. The necessity of planning and forecasting the volumes of production and use of agricultural products and raw materials is substantiated. The system of such forecasting includes such subsystems as agricultural enterprises, processing enterprises, and the population of the region. It is concluded that each subsystem works on a well-formed and well-founded functional model, which includes input and output information, controls that regulate functioning, as well as mechanisms that ensure such functioning. A special role in the forecasting process is assigned to the regional management bodies of the agro-industrial sector represented by the department for optimizing the interaction of agricultural entities in the region. The final forecast result should be a balance model of the degree of food security in the region's population.

Foresight research in management accounting should be aimed at solving long-term perspective issues. A set of systems and methods of expert assessment is selected or developed in the course of such studies. The managerial staff of an economic entity with the authority to make strategic decisions develop forecast scenarios taking into account the opinions of competent experts involved in the economic field under consideration. Based on the fact that there can be many options for an economic future, they jointly discuss and develop a coordinated idea of which option for future economic development is most preferable for an agricultural holding, taking into account the variability of the economic situation.The subject of the study is the improvement of management accounting in the part of Foresight research in agricultural holdings with a comprehensive assessment of the effectiveness of the management of the activities of its agricultural organizations. In modern times, agricultural holdings can change the situation through competent management accounting, since competent management accounting allows companies to consolidate their activities, thereby giving good development to agriculture, both financially and in attracting highly qualified specialists, as well as the country's food security. In accordance with this goal, the main task was determined: to develop the mechanisms of Foresight research of management accounting in agricultural holdings, for the purpose of assessing the effectiveness of management of the activities of agricultural organizations included in it. Foresight participants do not try to guess the future but build a comprehensive system of measures for the development of the agricultural holding, which allow it to be achieved; this distinguishes the difference between foresight and traditional methods of planning, forecasting and budgeting in agriculture.