Enhancement the Effectiveness of Management Accounting Using Computer Network Technologies (On the Example of Experimental Base of National Academy of Agrarian Sciences of Ukraine)

The practice of domestic agricultural enterprises indicates that the organizational aspects of management accounting systems in these economic structures do not include advanced developments in automation of accounting. The aim of the article is substantiation of possibilities to improve effectiveness of management accounting in agricultural enterprises using commuter network technologies on the example of state enterprises of National Academy of Agrarian Sciences of Ukraine (NAAS). Behavioral barriers to development of management accounting in state enterprises of NAAS of Ukraine are determined. IT-model of effectiveness improvement of management accounting of state enterprises of NAAS is suggested that is based on using computer network technologies and software that allows keeping records for each of the enterprises in remote online mode by the single accounting policy for all with automatic accounting data record on the Academy server. Economic effectiveness is evaluated and stages of implementation of the suggested IT-model are revealed.