Method of building management accounting using concept of the value chain in the production and sale of agricultural products


  • A. Ахметова
  • Г. Абдыкерова


The evolving theory and practice of native management accounting, its convergence with foreign
experience necessitates a revision of the traditional view and approaches to the system of management
accounting and analysis. Using modern tools of management accounting and analysis allows you to
more clearly manage the resources and costs, focusing them on the final results: product volume, profit,
margin, financial transactions.
At the present time, colossal possibilities of accounting and reporting data are not used. Practice
requires the development of new approaches to the formation of accounting information created in the
financial and management accounting used to make planning and management decisions in the field of
property management. In this connection, the goal of the work is to study the problems of agricultural
production management using modern methods and tools of strategic management, in particular, on the
basis of analysis of chain of the added value in the production and sale of agricultural products.
This article proposes a methodology for managing the costs of agricultural enterprises based on the
analysis of chain of the added value in the production and sale of products in dairy cattle. It substantiates
its relevance and importance in modern business organization, it is proved that an in-depth analysis of
the business processes of the dairy industry makes it possible to identify the reserves of reducing the cost
of dairy products, to prevent irrational use of resources, increase non-production costs and, as a result,
increase production costs and reduce its competitiveness.
The study is based on the theoretical arguments in the field of managing the costs of the agro-industrial
complex of the Republic of Kazakhstan. The methodological premise of the work was confirmed by
numerous studies of classical and modern, native and foreign authors the availability of topical issues of
creating a strategy for the development of the agricultural sector based on modern concepts of cost management.
The scientific novelty of the research is the development of prospects from the use of methods
and tools of strategic management in the activities of the agricultural enterprise. Based on the research
of the agro-industrial complex of the Republic of Kazakhstan, the features of the milk chain and the opportunities
for optimizing its business processes have been revealed.