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ЕFFЕCTIVЕ MANAGЕMЕNT SYSTЕM OF INFORMATION AND COMMUNICATION TЕCHNOLOGIЕS FOR IMPLЕMЕNTATION OF MANAGЕMЕNT ACCOUNTING IN AGRICULTURAL ЕNTЕRPRISЕS

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PDF: Author(s): Konischеv Е. V., Plеkhanova Е. O.,
Number of journal: 2(55) Date: May 2021
Annotation:

The management system of information and communication technologies, the introduction of management accounting is one of the most important tasks of agricultural enterprises. The presented article discusses the issues of conducting production activities in agriculture, identifying and mobilizing internal reserves in production, introducing management accounting in agricultural enterprises. The authors analyzed the main issues of management accounting, the effective functioning of the tax system, identified the need to use management accounting at agricultural enterprises, studied the issues of automation of accounting processes and on-farm planning, provided information on costs, income and expenses. performance for management purposes. At most agricultural enterprises in Russia, management accounting is either poorly developed or not maintained at all. Agricultural producers and farmers do not pay due attention to its management because they are poorly aware of the benefits of management accounting. In particular, there was a significant decline in agricultural production. In addition, the presented study identifies the main problems of underdevelopment of management accounting associated with the general economic crisis, decline in production, budget deficit and financial instability. An automated information system for management accounting is proposed, thanks to which it is possible to effectively conduct production activities and on-farm planning in agriculture, which will most effectively coordinate the work of departments and solve a significant range of internal management tasks of the enterprise. In this regard, the issues of organizing the management accounting system at agricultural enterprises and the use of its data to manage the activities of an economic entity acquire particular relevance.

Keywords:

managеmеnt accounting, agricultural еntеrprisеs, automatеd information systеm, information and communication tеchnologiеs, automation of accounting procеssеs, onfarm planning, еconomic crisis, dеclinе in production, budgеt dеficit, financial instability, information tеchnology.

For citation:

Plеkhanova Е. O., Konischеv Е. V. Еffеctivе managеmеnt systеm of information and communication tеchnologiеs for implеmеntation of managеmеnt accounting in agricultural еntеrprisеs. Business. Education. Law, 2021, no. 2, pp. 186—189. DOI: 10.25683/VOLBI.2021.55.273.