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The Current Condition and Prospects of Development of Management Accounting at the Enterprises of Agroindustrial Complex


Svetlana Chernikova
(about the author)

Chernikova Svetlana Aleksandrovna –

Published in:
Russian Journal of Entrepreneurship
– № 2-1 / February, 2011



Keywords: agriculture, agroindustrial complex, information system of accounting, integrated management system, intra accounting, management accounting, managementdecisions


Citation:
Svetlana Chernikova (2011). The Current Condition and Prospects of Development of Management Accounting at the Enterprises of Agroindustrial Complex. Russian Journal of Entrepreneurship, 12(2), 59-64. — url: http://bgscience.ru/com/lib/2726


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Abstract:

The article proves the need for management accounting at the enterprises of agroindustrial complex. It examines the functional differences between managerial and financial accounting. The author identifies the main shortcomings of the traditional model of management accounting and proposes a conceptual model of management accounting at the enterprises of agroindustrial complex.







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