Key aspects of the management accounting at enterprises of agriculture

Abstract

Agriculture – is the most important economic activity, which plays a
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.