Формування системи управлінського обліку в аграрних підприємствах

Abstract

У статті розглянуто роль управлінського обліку та його місце в системі управління підприємством, проаналізовано складові системи управлінського обліку – бюджетування, внутрішній контроль витрат виробництва, управлінська звітність в системі управління витратами. Висвітлено проблеми та шляхи удосконалення управлінського обліку.

The technological peculiarities appropriate for the agricultural sector and the immaturity of organizational and methodological provisions for the formation of management account system make it difficult to organize the information support for the management system of production processes and very often reduce business agility. This requires the development of some fundamentally new approaches to business administration aimed at creating and ensuring the successful implementation of competitive tactics and business strategy The purpose of the article is to demonstrate the need for management account and the basic principles and functions of its system in agricultural companies in order to ensure efficient functioning. At the current stage of the economic development the most important task is to improve the production management system based on the common principles of planning, accounting, valuation, calculation, analysis and control. In these circumstances the role of management account that is a necessary tool in mobilizing all the available reserves for increasing the efficiency of production and economic and financial activity of enterprises is significantly increasing. To improve management account in the market economy environment, one of the threshold issues in this case is the introduction of financial budgeting tools at agricultural enterprises. Such an introduction will enable both to monitor expenditures and to manage them, and this will increase the efficiency of agricultural products. An effective tool for any enterprise management in modern business environment is the implementation of the internal control system the main purpose of which is the provision of communication and verification of managerial decision-making in regard to the occurrence or prevention of errors, deviations and remedial measures. To monitor the expenditures and manage them we propose the introduction of internal control at the enterprise. This control will aim at instrumenting such control methods that would provide the reliable prevention and early detection of economic irregularities associated with the use of current and non-current assets. In order to improve the management quality of the livestock product enterprises expenditures, we propose to develop the internal management report at the enterprise. This report can regulate the procedure for its formation, the system of reports on budgetary performance of the production and nominal expenditure centers and the schedule of record management. Such reporting will allow to adapt the expenditure management system to the current needs of providing its users with high-quality information for ensuring the process of current and prompt management decision-making.