ADAPTATION OF THEORETICAL AND METHODOLOGICAL DEVELOPMENTS OF MANAGEMENT ACCOUNTING TO AGRICULTURAL SPECIFICSJournal: International Scientific Journal "Internauka" (Vol.1, No. 118)
Publication Date: 2021-12-15
Authors : Sуmonenko Olena; Shchegelska Diana;
Page : 24-27
Keywords : costs; revenues; accounting and analysis of costs and revenues; cost management;
The activity of agricultural enterprises is associated with the cost of resources for production, management, sales, procurement, etc. Therefore, the article considers the issue of cost management and the importance of accounting as one of the elements of the management system. The article defines the content of accounting and management accounting, conducted a study of scientific opinions on the definition of «cost management», testified to the process and system approaches to the content of this interpretation and expressed their own opinion. The analytical elements of the cost management system are substantiated, the algorithm of introduction of the cost management system of crop production in agricultural enterprises is revealed.
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