Establishment of a chart of accounts for management accounting for interorganizational cooperation among agribusiness enterprises

2021 ◽  
pp. 9-19
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Tatiana Nikolaevna Gupalova ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Management Accounting ◽  
Organizational Management ◽  
Agricultural Enterprises ◽  
Interorganizational Cooperation ◽  
Business Partnership ◽  
Agricultural Organizations ◽  
Management Reporting ◽  
Organizational Cooperation

The article, based on theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, inter-organizational management reporting. The composition of management reporting of agricultural organizations within the framework of business partnership was proposed, the advantages of using this type of reporting were identified, possible difficulties of implementing such a system of reporting forms were identified. The example of agricultural enterprises reveals the structure and content of management reporting for use in inter-organizational cooperation.

Establishment of a chart of accounts for management accounting for interorganizational cooperation among agribusiness enterprises

2020 ◽  
pp. 19-30
Author(s):  
Lyudmila Khoruzhy ◽  
Yury Katkov ◽  
Anastasiya Romanova
Keyword(s):  
Theoretical Analysis ◽  
Business Process ◽  
Management Accounting ◽  
Organizational Management ◽  
Livestock Production ◽  
Interorganizational Cooperation ◽  
Agricultural Organizations ◽  
Organizational Cooperation

The article, based on theoretical analysis, defines inter-organizational cooperation, inter-organizational management accounting. The algorithm of setting the system of inter-organizational management accounting of agricultural organizations has been developed, advantages of implementation of this type of accounting have been identified, possible difficulties of implementation of such a system have been determined. The concept of the business process is presented, its classification is given. On the example of livestock production, the structure and content of management accounting accounts for use in inter-organizational cooperation are disclosed.

Formation of a hybrid cost calculation system for the purposes of inter-organizational management accounting of agricultural enterprises

2020 ◽  
pp. 52-61
Author(s):  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Management Accounting ◽  
Organizational Management ◽  
Cost Calculation ◽  
Agricultural Enterprises ◽  
Organizational Relations ◽  
Calculation System ◽  
The Cost ◽  
Organizational Cooperation

Based on theoretical analysis, the author defines inter-organizational cooperation, inter-organizational management accounting, and the cost calculation system in the framework of inter-organizational relations. The features of calculating the cost of inter-organizational cooperation are defined, new accounting practices are described, the advantages of implementing this type of accounting are identified, and possible problem areas are identified.

The Use of the ABC Method in the System of Inter-organizational Management Accounting of Agricultural Organizations

2021 ◽  
pp. 34-46
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Management Accounting ◽  
Organizational Management ◽  
Agricultural Products ◽  
Cost Calculation ◽  
Agricultural Organizations ◽  
Calculation System ◽  
Abc Method ◽  
The Cost ◽  
Organizational Cooperation

The article, based on the theoretical analysis, gives a brief description of the ABC method for the purposes of calculating the cost of agricultural products, and determines its relationship with the «directing-costing» method. Peculiarities of cost calculation in organizations of inter-organizational cooperation are disclosed, accounting practices of the system of calculation based on ABC method are described. The advantages of implementing and using inter-organization accounting and a cost calculation system based on the ABC method have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations

Use of target-costing and kaizen-costing to ensure effective cost management in interorganizational relations of agribusiness organizations

2020 ◽  
pp. 24-34
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Management ◽  
Organizational Management ◽  
Cost Calculation ◽  
Interorganizational Relations ◽  
Target Costing ◽  
Interorganizational Cooperation ◽  
Effective Cost ◽  
Calculation System ◽  
Organizational Cooperation

The article, based on the theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, cost calculation system within the framework of interorganizational relations. Peculiarities of calculation of cost of interorganizational cooperation are disclosed, accounting practices of target-costing and kaisen-costing calculating system are described. The advantages of introducing and using inter-organizational accounting and a cost calculation system based on target costing and kaisen costing have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.

Features of agriculture and their impact on the organization and methodology of inter-organizational management accounting

2021 ◽  
pp. 39-49
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Ekaterina Alekseevna Katkova ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Business Process ◽  
Management Accounting ◽  
Organizational Management ◽  
Economic Life ◽  
Accounting System ◽  
Interaction Method ◽  
Agricultural Enterprises ◽  
Agricultural Organizations ◽  
Interorganizational Management

The article proposes a list of features of inter-organizational management accounting for agricultural organizations. The specifics of management accounting of agricultural enterprises were considered and ways to solve problems of accounting adaptation were found. A structural chart of a management accounting account is proposed to reflect operations in inter-organizational interaction. Method of functioning of inter-organizational accounting system in automated environment is disclosed. A business process card for the type of activity «Production of crop products» has been developed and described. On the example of agricultural enterprises, examples are given of the reflection in the interorganizational management accounting of the facts of the economic life of partners, taking into account the peculiarities of the functioning of agrosphere enterprises.

Improvement of the management reporting system in the inter-organizational relations of agricultural formations

2021 ◽  
pp. 37-48
Author(s):  
L. I. Khoruzhy ◽  
Yu. N. Katkov ◽  
A. A. Romanova
Keyword(s):  
Reporting System ◽  
Organizational Management ◽  
Business Partnerships ◽  
Agricultural Enterprises ◽  
Reporting Practices ◽  
Organizational Relations ◽  
Partner Interaction ◽  
Management Reporting ◽  
Organizational Cooperation

The article, based on the theoretical analysis and study of management reporting practices, presents the place and role of the inter-organizational management reporting system in the system of inter-organizational management accounting in the framework of partner interaction. The composition of management reports of agricultural organizations in the framework of business partnerships is proposed, the advantages of using this composition of reports are identified, and the possible difficulties of implementing such a system of reporting forms are identified. On the example of agricultural enterprises, the structure and content of management reports for use in inter-organizational cooperation are disclosed.

Influence of inter-organizational relations on methods of calculating the cost of production of agricultural organizations

2020 ◽  
pp. 13-20 ◽  
Author(s):  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Calculation ◽  
Interorganizational Cooperation ◽  
Organizational Relations ◽  
Interorganizational Management ◽  
Calculation System ◽  
Analytical System ◽  
Definition Of ◽  
The Cost ◽  
Organizational Cooperation

The author’s definition of inter-organizational cooperation, interorganizational management accounting and inter-organizational accounting and analytical system and cost calculation system in the framework of inter-organizational relations is given in the article on the basis of theoretical analysis. The features of calculating the cost of interorganizational cooperation are defined, new accounting practices are described, the advantages of implementing this type of accounting are identified, and possible problem areas are identified.

FEATURES OF INTERNAL ADMINISTRATIVE ACCOUNTING FORMATON ON THE STATE BUDGETARY FACILITIES IN AGRARIAN ORGANIZATIONS

2016 ◽  
Vol 11 (3) ◽  
pp. 92-99
Author(s):  
Клычова ◽  
Guzaliya Klychova ◽  
Нуриева ◽  
Regina Nurieva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Capital Expenditure ◽  
Management Accounting ◽  
The State ◽  
Internal Control System ◽  
Internal Management ◽  
Agricultural Organizations ◽  
Management Reporting

In modern conditions of agricultural organizations a special attention focuses on the development and formation of internal management reporting. As a source of financing of current and capital expenditure of the agrarian organizations, budgetary funds could have a significant impact on the increase in the company’s financial results, and therefore it requires continuous monitoring of target and efficient use. The article describes the features of internal management reporting formation on budgetary funds in agrarian organizations like agar product of management accounting and internal control system, taking into account the productive and technological and industry-wide characteristics of agriculture.

Modern tools for deep cost analysis in the cost management system in the inter-organizational relations of agricultural formations

2021 ◽  
pp. 6-14
Author(s):  
L. I. Khoruzhy ◽  
Y. N. Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Analysis ◽  
Management System ◽  
Business Processes ◽  
Cost Management ◽  
Management Accounting ◽  
Organizational Relations ◽  
The Cost ◽  
Organizational Cooperation

The article, based on the theoretical analysis and study of the forms of setting up management accounting of inter-organizational agricultural formations, presents the place and role of digital doubles as tools for implementing the system of management accounting of interorganizational interaction of agricultural partner companies. The advantages of using digital doubles in agricultural companies, which have a significant impact on the inter-organizational cooperation of agricultural companies, are revealed. The complexity of the implementation and use of modern management accounting methods in identifying deviations in business processes is revealed.

scholarly journals Prospects for the implementation of the risk management department in agricultural organizations of Russia and their interaction with the accounting system

2020 ◽  
Vol 193 ◽  
pp. 01073
Author(s):  
Ksenia Burtseva ◽  
Aleksandr Alekseev
Keyword(s):  
Risk Management ◽  
Management System ◽  
Accounting System ◽  
Information Base ◽  
Agricultural Enterprises ◽  
Effective Functioning ◽  
Risk Management System ◽  
Agricultural Organizations ◽  
Management Reporting ◽  
Source Of Information

This article discusses the urgent issue of the importance of integrating and using a risk management system in the work of modern agricultural enterprises. During the study, a review of the risk management system was conducted, its advantages and main stages of implementation were noted, and the conditions for its effective functioning were described. The study contains a list of measures, the implementation of which will optimize risk management in agricultural organizations. The necessity of using a risk-based approach in the preparation of accounting and management reporting as a source of information base for the risk management system is established.

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