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State of Management Accounting in Agricultural Enterprises (Case Study: Kyiv Region Manufacturers)

Author

Listed:
  • Oleksandr Panadiy

    ('Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine)

Abstract

The article is devoted to the assessment of current state of management accounting in agricultural enterprises. Implemented a generalization of results of the study of real state of management accounting in the agricultural enterprises of Kyiv region. Covered the attitude of accountants to the question of adequacy of accounting information for management decisions. Studied the state of instructional reinforcement of rules of management accounting at the level of agricultural enterprise. Defined the tendencies of use by these traditional enterprises in Ukraine, properly developed and advanced foreign techniques of cost accounting and calculation of production costs. Revealed the state of elaboration of analytic registers and internal management reports for the needs of the management of agricultural enterprise. The conclusions regarding the future development of management accounting guidelines in agriculture are formed based on the study fulfilled.

Suggested Citation

  • Oleksandr Panadiy, 2016. "State of Management Accounting in Agricultural Enterprises (Case Study: Kyiv Region Manufacturers)," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 45-55, March.
    • Handle: RePEc:iaf:journl:y:2016:i:1:p:45-55
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    More about this item

    Keywords

    management accounting; accounting policy; methods of management accounting; cost calculation methods; internal reporting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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