Organizational aspects of cost management information system of agricultural enterprises
Journal: Collection of Scientific Works of Kirovohrad National Technical University. Economic Sciences (Vol.25, No. 1)Publication Date: 2014-07-25
Authors : Vera Savchenko; Lesya Kononenko; Aleksandr Savchenko;
Page : 435-439
Keywords : managerial accounting; expenses agriculture organization of accounting;
Abstract
The aim in writing the publication put justify such elements of management accounting on farms as an object or organization An examination of typical farms For organizational structure of management information system costs, the accounting policy regarding cost. Science research work on sectoral aspects of management accounting in agriculture. Grounded unreasonableness of its autonomous existence under conditions of small farms and feasibility of the components of managerial accounting while the conduct of financial accounting. It is necessary to develop targeted recommendations typical entities in agriculture with implementation and maintenance of the production , which is the focus of further research
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