Improvement of Management Accounting as an Element of Cost Management System of the Organization

Medelyаeva, Zinaida P.; Trunova, Ekaterina; Shirobokov, Vladimir G.

doi:10.17238/issn2071-2243.2019.1.180

Cited by 5 publications

(1 citation statement)

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“…These costs are included in production costs. The second component of costs includes administrative expenses as a whole for directors, financial and accounting services, etc [8,9]. Kalmykova R.G.…”

Section: Literature Reviewmentioning

confidence: 99%

Accounting of Overhead Costs at the Agricultural Enterprise Applying ABC Method

Zdorovets¹,

Goncharenko²,

Наседкина³

et al. 2020

Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)

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The subject of the research is current approaches to expenditure records of organizing and managing of an agricultural enterprise production. The goal of research is to improve the overhead costs allocation of an agricultural enterprise taking into account an integrated approach to enterprise cost management. The article describes the main approaches to the costs information generation of organizing and managing production taking into account the specifics of agricultural enterprise activities. In the research the features of accounting and allocation of the enterprise s overhead costs, the main stages of ABC method applying in overhead costs allocation and cost accounting of crop production were determined. The results presented in the research allowed concluding that it is necessary to apply integrated approach to the process of information generating on the costs of production organizing and managing as a result of their impact on the production cost of agricultural products. The research presents the procedure for overhead costs allocation taking into account the proposed ABC method, gives a comparative description of the obtained results and the enterprise actual data, defines methodological approaches to information detailing in the framework of management accounting of an agricultural enterprise.

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Section: Literature Reviewmentioning

confidence: 99%

Accounting of Overhead Costs at the Agricultural Enterprise Applying ABC Method

Zdorovets¹,

Goncharenko²,

Наседкина³

et al. 2020

Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)

View full text Add to dashboard Cite

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Information support of project activities under risk and uncertainty

Бобрышев

Agafonova

2023

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Subject. This article deals with the issues of information support of project management accounting. Objectives. The article aims to form information support for project management accounting, which helps apply effective management decisions in conditions of uncertainty and risk. Methods. For the study, we used a systems approach, basis of accounting, and the questionnaire method. Results. The article offers the author-developed definition of the concept of Project, an algorithm for accounting support of project activities by block, as well as an approach to the preparation of project management reporting in two areas, namely, cash flow and debt accrual. To solve the problem of eliminating the impact of uncertainty and risk on the implementation of the project, the article proposes an approach to accounting and reporting support, which consists in differentiating tools by phase of the project cycle. Conclusions. The article concludes that it is necessary to form information support on the basis of the conceptual foundations of project management, basic accounting provisions, and the information requests of users with the project ring-fencing.

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Analytical support of the main trends in the development of the livestock industry

Kostyukova¹,

Stavropol²,

Frolov³

et al. 2020

Accounting in Agriculture

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Agriculture is the most important area of economic activity for the production of products and services in order to provide the population with quality food, industry with raw materials and promote sustainable development of rural areas. In recent years, there has been a downward trend in the rate of agricultural development, which is lagging behind the growth rate of the Russian economy as a whole. Structural changes in the agro-industrial complex have not produced significant positive results, which is caused by a number of reasons. One of the directions of agricultural policy in Russia is the accelerated development of animal husbandry and increasing the competitiveness of domestic livestock products in the domestic market. The state program for the development of agriculture and regulation of markets for agricultural products, raw materials and food provides for a set of measures for the priority development of animal husbandry. Implementation of these measures requires improved management in order to increase the efficiency of livestock production. The article considers aspects of the formation of accounting and analytical support for management of the livestock industry, economic and statistical analysis of trends and structural changes in the livestock industry. The best practices of Russian scientists in the field of accounting and agricultural Economics are summarized.

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Improvement of Management Accounting as an Element of Cost Management System of the Organization

Cited by 5 publications

References 0 publications

Accounting of Overhead Costs at the Agricultural Enterprise Applying ABC Method

Accounting of Overhead Costs at the Agricultural Enterprise Applying ABC Method

Information support of project activities under risk and uncertainty

Analytical support of the main trends in the development of the livestock industry

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