Management accounting in the agricultural enterprise information system

Abstract

The complexity of the relationship of modern agricultural enterprise in connection with the change in their financial and economic situation puts forward new requirements for the connection of agricultural enterprises with the information support of the activity management process. Modern conditions of the external environment of agricultural enterprises and the aggravation of price competition complicate the issue of effective management of agricultural enterprises. This problem manifests itself during a period of crisis in the national economy, especially in the activities of industrial agricultural enterprises, and they are forced to look for other ways to maintain their positions in the market. In the agricultural enterprise management system, management decisions are made based on reliable and timely information through the use of modern management, accounting, planning, analysis and control tools. Points of view on the interpretation of management accounting vary depending on the development of economic systems and the impact of economic globalization processes. The modern view of management accounting did not arise immediately, many scientists and researchers in the study of historical periods are trying to find out the main foundations and conditions for its formation. Therefore, this article clearly studies management accounting in the information system of agricultural enterprise.