FEATURES OF THE USE OF MANAGEMENT ACCOUNTING BY SEGMENTS OF AGRICULTURAL ENTERPRISES

被引：0

作者：

Bashkatov, Vadim Viktorovich ^{[1
]}

Berkaeva, Albina Konstantinovna ^{[2
]}

Ivazov, Anuar Khazhalievich ^{[3
]}

Khamzatov, Vissit Akhmadovich ^{[4
]}

Bolgucheva, Roza Borkhaevna ^{[5
]}

机构：

[1] Kuban State Agr Univ, Accounting Theory Dept, 13 Kalinina Str, Krasnodar 350044, Russia

[2] North Ossetia State Univ, Accounting & Taxat Dept, Vladikavkaz, North Ossetia A, Russia

[3] Kabardino Balkarian State Univ, Management & Mkt Dept, Chernyshevsky St 173, Nalchik 360004, Russia

[4] Chechen State Univ, Anal & Audit Dept, Prospekt Bulvar Dudayeva 17, Grozny 366007, Chechnya, Russia

[5] Ingush State Univ, Fed State Budgetary Educ Estab Higher Educ, Dept Taxes & Taxat, Magas, Moscow Oblast, Russia

来源：

AD ALTA-JOURNAL OF INTERDISCIPLINARY RESEARCH | 2020年 / 10卷 / 02期

关键词：

socio-economic development; agriculture; business entities; management accounting; financial accounting; information base; analysis and diagnostics; MECHANISM;

D O I：

暂无

中图分类号：

O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];

学科分类号：

07 ; 0710 ; 09 ;

摘要：

A distinctive feature of the modern organizational system for managing agricultural enterprises is its meaningful effect to the growth of agricultural production efficiency. External financial accounting and internal management accounting at agricultural enterprises require continuous improvement of various functions of accounting, audit, and analysis. This situation makes it possible to generate and use reliable and timely accounting and analytical information. All this requires a comprehensive study of the theoretical and methodological provisions development for the organization of management accounting and its adaptation to international agricultural management standards, which formed the basis of our study.

引用

页码：10 / 13

页数：4

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