16. Management accounting in agriculture: theory and methodology problems

The materials are reviewed and approved in a panel session of the Scientific Council of The Institute of System Research in Agroindustrial Complex of NAS of Belarus and recommended for publication (Protocol № 12 of November, 12 2008)

Reviewers:

Doctor of Economics, professor A.P. Shpak,

Candidate of Economics M.S. Bajgot

Management accounting in agriculture: theory and methodology problems /

Yu.N. Selyukov, V.V. Chabatul, E.N. Rakutina. Minsk: The Institute of System Research in Agroindustrial Complex of NAS of Belarus, 2009. 88 p.

ISBN 978-985-6925-27-9.

The work proposes the theoretical-methodological model of management accounting in agriculture, including its adjusted definition. The correlation of various types of accounting (management, production, financial, tax) in agricultural organizations is studied. The economic essence of expenditures and costing in administrative accounting system in agriculture is specified. The systematized and specified classification of expenditures for management accounting is developed. The authors propose the exemplary structure of the agricultural commodity producers responsibility centers for the management accounting organization, which represents grouping of producers according to organizational-production structure of economy that allows associating the work of each subdivision with responsibility of concrete persons. Methodological offers on the management accounting organization in agrarian sector of national economy are developed.

The results of the researches are of interest to executives and specialists of agricultural organizations, research officers, teachers, postgraduate and university students.