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REGISTRATION-ANALYTICAL PROVIDING MANAGEMENT CHARGES OF PRODUCTION GOODS STOCK-RAISING

Journal: International scientific journal "Internauka." Series: "Economic Sciences" (Vol.2, No. 81)

Publication Date:

Authors : ; ;

Page : 148-157

Keywords : accounting and analytical support; cost management; accounting in animal husbandry;

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Abstract

Accounting and analytical support for cost management is a consistent, continuous and purposeful formation of information flows, which are used in the implementation of economic analysis, current and strategic planning, internal and external control in order to optimize costs and make balanced optimal management decisions. Accounting and analytical support is a rather complex information «structure» that accumulates information by applying a set of techniques and methods of economic analysis, control, and auditing. The created accounting and analytical base is used to confirm accounting financial statements and accumulate information necessary for managers at all levels of management in order to make balanced management decisions, as well as to ensure control over the activities of the company's divisions, and to evaluate the obtained business results. Therefore, the system of accounting and analytical support performs one of the main tasks in the functioning of the management system, forming a close information relationship between structural divisions, taking into account dynamic internal and external changes. The purpose of this article is to substantiate the theoretical and practical aspects of accounting and analytical support for the management of the costs of production of animal husbandry products and to reveal the ways of its improvement in order to meet the needs of management. In order to achieve the goal, the results of research by scientists and practitioners on the issues of accounting and analytical support for the management of livestock production costs were analyzed; It was established that the modern accounting and analytical support for the management of livestock production costs does not fully satisfy the needs of internal and external users of accounting information, which negatively affects the adoption of managerial and investor decisions. The structure of accounting and analytical support for cost management of the business entity has been studied and analyzed. It is proposed to improve the accounting and analytical support for managing the costs of production of animal husbandry products in order to obtain detailed information in terms of types of expenses for each economic process of the animal husbandry industry for cost management and to determine directions for cost optimization. The aspects of improvement proposed in the article will contribute to improving the quality of accounting and analytical support for cost management of each sub-branch of animal husbandry and the industry as a whole.

Last modified: 2024-04-17 06:41:09