Development of financial and management accounting to improve the efficiency of the horticulture industry

Abstract

Abstract. The purpose of the study is to develop approaches to the construction of accounting and information support for the production management system of planting material for horticulture. Methodology and methods. The methodological basis was a systematic and integrated approach to the study of the problems of accounting in horticultural organizations. Both general theoretical, universal, and specific research methods were used (monographic method; analysis and synthesis; statistical-economic, computational-constructive and accounting modeling method). Results. The article shows that in order to reduce import dependence, horticulture on an innovative basis has been intensively developing in recent years. The drastic changes taking place in the development of the horticulture industry necessitate a revision of the approach to managing this industry. At the same time, the construction of an adequate management system for the sustainable development of fruit and berry production is impossible without relevant accounting and information support for all management functions. The current state and development trends of the horticulture industry in Russia as a whole and in the Voronezh region are considered. The analysis of the dynamics of the laying of gardens and nurseries in the region is presented. It is proved that one of the key factors in the development of horticulture is the production of high-quality domestic planting material. The assessment of state support for the planting and cultivation of seedlings and young gardens was carried out. The conclusion is made about the inconsistency of the existing accounting and management accounting system for the cost of nursery products with the tasks of the management system. The scientific novelty lies in the adaptation of financial accounting methods to the requirements of federal accounting standards, among which accounting models are proposed for reflecting the facts of economic life on accounting accounts in the context of using various methods of evaluating seedlings; the development of methods and systems of managerial accounting of nursery costs in relation to options for the organization and technology of production of seedlings and modern conditions of functioning of agribusiness in horticulture; justification approaches to budgeting the cost of seedlings.