State of Management Accounting in Agricultural Enterprises (Case Study: Kyiv Region Manufacturers)

Oleksandr Panadiy ()
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Oleksandr Panadiy: 'Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine

Oblik i finansi, 2016, issue 1, 45-55

Abstract: The article is devoted to the assessment of current state of management accounting in agricultural enterprises. Implemented a generalization of results of the study of real state of management accounting in the agricultural enterprises of Kyiv region. Covered the attitude of accountants to the question of adequacy of accounting information for management decisions. Studied the state of instructional reinforcement of rules of management accounting at the level of agricultural enterprise. Defined the tendencies of use by these traditional enterprises in Ukraine, properly developed and advanced foreign techniques of cost accounting and calculation of production costs. Revealed the state of elaboration of analytic registers and internal management reports for the needs of the management of agricultural enterprise. The conclusions regarding the future development of management accounting guidelines in agriculture are formed based on the study fulfilled.

Keywords: management accounting; accounting policy; methods of management accounting; cost calculation methods; internal reporting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2016
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