Problematic issues of management accounting in the agrarian enterprises
DOI:
https://doi.org/10.35774/visnyk2024.04.155Keywords:
managerial accounting, cost calculation items, cost price, accounting in agricultural enterprisesAbstract
Introduction. In the modern business environment, successful decision-making is a critical factor for achieving goals and improving a company’s performance. The foundation of such decisions should be reliable and carefully selected information from extensive data that supports the company’s activities. Managerial accounting serves as a means of creating the analytical base necessary for effective organizational management. Researching the challenges of managerial accounting in the agricultural sector will help propose ways to overcome them and strengthen the competitive advantages of agricultural enterprises.
The aim of the study. The aim of this article is to identify the problematic aspects of managerial accounting in agricultural enterprises and find ways to solve them.
Methods. General scientific and specific methods of scientific inquiry were used in this study. Induction and analysis contributed to the examination of scientific works devoted to managerial accounting. Synthesis, grouping, and analogy were applied to identify the impact of agricultural activities’ specifics on the organization of managerial accounting. Generalization helped formulate conclusions regarding the cost calculation items of agricultural products.
The results. Based on the analysis of definitions in regulatory legal acts and scientific literature, the following definition has been formulated: managerial accounting is a system of accounting for costs, revenues, and financial results that serves as the basis for managerial decision-making. The problematic issues of organizing managerial accounting in agricultural enterprises were identified: difficulties in determining the cost of agricultural products, imperfections in integrating geographic information system software with accounting programs, specific accounting objects that cannot always be reliably assessed, and the absence of data on the permanent state of biological assets at the time of decision- making. Factors through which an enterprise can influence the process of cost calculation for agricultural products were also identified: effective organization of operational activities, level of professional qualification of employees, level of utilization of modern agricultural equipment, and technology for cultivating agricultural products.
Prospects for further research. Future research should consider the functions of managerial accounting and the requirements for the reliability of its data, which will allow for a more comprehensive characterization of the conceptual foundations and create an information base for company management.
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