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The Influence of Features of the Agricultural Sector on Managerial Accounting
Panchenko O. D.

Panchenko, Olha D. (2019) “The Influence of Features of the Agricultural Sector on Managerial Accounting.” Business Inform 4:274–279.
https://doi.org/10.32983/2222-4459-2019-4-274-279

Section: Accounting and Auditing

UDC 657.1

Abstract:
The article is aimed at identifying features of activity of agricultural sector entities, which can influence the construction of managerial accounting and formation of management information. A number of methods were used during the research, namely: method of analysis and synthesis; classification and analytical method; abstract-logical method. The theoretical-methodological basis of the research are the works of domestic and foreign scholars on the issues of managerial accounting. The factors influencing the building of managerial accounting in the agriculture are considered. A characterization of the organizational system of managerial accounting of entities of economic activity is provided on the basis of the purpose of managerial accounting and tasks of the management system. The influence of the features of the agricultural sector on managerial accounting and on activity of enterprise is defined. Prospect for further research is improving the theoretical-methodological aspects of managerial accounting in the agricultural sector.

Keywords: managerial accounting, management, agriculture, factors, features of agriculture.

Fig.: 1. Tabl.: 1. Bibl.: 9.

Panchenko Olha D. – Postgraduate Student, National Scientific Center «Institute of Agrarian Economics» of NAAS of Ukraine (10 Heroiv Oborony Str., Kyiv, 03680, Ukraine)
Email: [email protected]

List of references in article

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Liba, N. S., and Maksymenko, D. V. “Osoblyvosti upravlinskoho obliku v silskomu hospodarstvi“ [Features of management accounting in agriculture]. Naukovyi visnyk NUBiP Ukrainy. Seriia «Ekonomika, ahrarnyi menedzhment, biznes». 2014. http://journals.nubip.edu.ua/index.php/Economica/article/viewFile/4909/4836
Mossakovskyi, V. B. “Osoblyvosti upravlinskoho obliku v silskohospodarskykh pidpryiemstvakh“ [Features of management accounting in agricultural enterprises]. Ekonomika APK, no. 3 (2013): 40-45.
Napadovska, L. V. Upravlinskyi oblik [Managerial Accounting]. Kyiv: KNEU, 2010.
Paliy, V. F., and Paliy, V. V. “Upravlencheskiy uchet - novoye prochteniye vnutrikhozyaystvennogo rascheta“ [Management accounting is a new perusal of internal accounting]. Bukhgalterskiy uchet, no. 17 (2000): 58-62.
Smirnova, N. V., and Klymenko, Ya. V. “Osoblyvosti pobudovy upravlinskoho obliku v silskohospodarskykh pidpryiemstvakh“ [Features of construction of management accounting in agricultural enterprises]. Naukovi zapysky, vol. 1, no. 12 (2012): 160-166.
Tluchkevych, N. “Orhanizatsiia upravlinskoho obliku (praktyka vprovadzhennia na silskohospodarskykh pidpryiemstvakh)“ [Organization of management accounting (practice of implementation at agricultural enterprises)]. Bukhhalterskyi oblik i audyt, no. 2 (2007): 13-18.
Khaimyonova, N. S. “Vnutrishnia zvitnist u systemi upravlinskoho obliku vytrat pidpryiemstva“ [Internal accounting in the system of managerial accounting of expenses of the enterprise]. Hlobalni ta natsionalni problemy ekonomiky, no. 5 (2015): 1044-1047.

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