Key aspects of the management accounting at enterprises of agriculture
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strategic role in the national economy , to ensure the production of food
and raw materials for the processing industry in the required quantities and
thus guarantee the country’s food security. The necessity of implementation
of the administrative account at the enterprises of the agro-industrial
complex. Identify the main advantages of the model of management accounting
and offers a conceptual framework of the administrative account
at the enterprises of agro industrial complex. A model structure of the
centers of responsibility of agricultural producers for the organization of
management accounting, which is a grouping them according to organizational
and production structure of the economy, that allows you to link the
activities of each department with the responsibility of individuals. In this
scientific article reviewed major issues and problems of the organization of
management accounting in agriculture and ways to solve them.
Keywords:
National economy, agriculture, management accounting, responsibility centers, budgeting, business management.Abstract
Agriculture – is the most important economic activity, which plays astrategic role in the national economy , to ensure the production of food
and raw materials for the processing industry in the required quantities and
thus guarantee the country’s food security. The necessity of implementation
of the administrative account at the enterprises of the agro-industrial
complex. Identify the main advantages of the model of management accounting
and offers a conceptual framework of the administrative account
at the enterprises of agro industrial complex. A model structure of the
centers of responsibility of agricultural producers for the organization of
management accounting, which is a grouping them according to organizational
and production structure of the economy, that allows you to link the
activities of each department with the responsibility of individuals. In this
scientific article reviewed major issues and problems of the organization of
management accounting in agriculture and ways to solve them.
References
1 Программа по развитию агропромышленного комплекса Республики Казахстан на 2013-2020 годы (Агробизнес- 2020).
2 Стратегический план развития Республики Казахстан до 2020 года, утвержденный Указом Президента Республики Казахстан от 1 февраля 2010 года №922.
3 Послание Президента Республики Казахстан – Лидера Нации Н.А. Назарбаева народу Казахстана 27 января 2012 г. «Социально- экономическая модернизация – главный вектор развития Казахстана ».
4 Нажикбаева К.К. Бухгалтерский учет в сельском хозяйстве. – Алматы: – Издательство: «LEM», 2012. 5 Шутова И.С, Лисович Г.М. «Бухгалтерский (управленческий) учет в сельском хозяйстве. Учебное пособие. – Издательство: ИНФРА-М, 2011 г.
2 Стратегический план развития Республики Казахстан до 2020 года, утвержденный Указом Президента Республики Казахстан от 1 февраля 2010 года №922.
3 Послание Президента Республики Казахстан – Лидера Нации Н.А. Назарбаева народу Казахстана 27 января 2012 г. «Социально- экономическая модернизация – главный вектор развития Казахстана ».
4 Нажикбаева К.К. Бухгалтерский учет в сельском хозяйстве. – Алматы: – Издательство: «LEM», 2012. 5 Шутова И.С, Лисович Г.М. «Бухгалтерский (управленческий) учет в сельском хозяйстве. Учебное пособие. – Издательство: ИНФРА-М, 2011 г.
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How to Cite
Nurkasheva Kalymbekova, N. Z. S. K. (2016). Key aspects of the management accounting at enterprises of agriculture. Journal of Economic Research &Amp; Business Administration, 114(2). Retrieved from https://be.kaznu.kz/index.php/math/article/view/1273
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