The role of management accounting in improving the efficiency of management of agricultural enterprises in the Kaliningrad region
https://doi.org/10.46845/2073-3364-2023-0-4-47-65
Abstract
The article discusses the process of implementing a management accounting system for agricultural enterprises in the Kaliningrad region. The importance of management accounting procedures and tools in improving the efficiency of managing an agricultural enterprise and achieving higher financial performance is argued. The mechanism for the formation and application of accounting, analytical, control and organizational procedures that form the system of management accounting of agricultural enterprises in the region is given.
Keywords
management accounting procedures,
agricultural enterprises,
management software products,
accountant-analyst,
cost classification,
interaction of management and financial accounting,
choice of cost accounting model for agricultural enterprises,
kaizen costing,
target costing,
ABC costing,
analytical procedures,
setting prices,
choosing forms of management reporting,
budgeting
About the Author
N. A. Begisheva
INOTECU FGBOU VO "KSTU"
Russian Federation
Russian Federation
Nadezhda A. Begisheva - candidate of pedagogical sciences, associate professor of the department of economics and finance
Kaliningrad
References
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Review
For citations:
Begisheva N.A. The role of management accounting in improving the efficiency of management of agricultural enterprises in the Kaliningrad region. Baltic Economic Journal. 2023;(4(44)):47-64. (In Russ.) https://doi.org/10.46845/2073-3364-2023-0-4-47-65
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