Foresight research in management accounting: scenario forecasting and a comprehensive system of expert assessment methods in agricultural holdings

Abstract

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.

Criteria and indicators of synergistic efficiency of food industry enterprise management

“…It is customary to evaluate the performance indicators of any system in the context of such criteria as costs and payback (cost), results and effectiveness, effect and efficiency. As criteria for assessing business processes, it is customary to consider the criteria for the course of the process, the results of the process and customer satisfaction [3,15,17].…”

Nonlinear Hypothesis Generation Strategy of Management Accounting Data Mining

“…Management accounting can provide comprehensive and efective business information to the decision-making level so that enterprises can use the limited resources to maximize the value of the enterprise [17]. Tis requires not only the daily fnancial information of the enterprise but also the internal comprehensive management information that suits the characteristics of the enterprise and the development of the industry [18,19]. Tey behave in a variety of ways, with fnancial and nonfnancial information, quantitative and nonquantitative information, actual and projected information, historical and future information, structured and unstructured information, internal and external information, tangible and intangible, and other information [20].…”