Importance Under modern economic conditions, the problems of creating effective systems of management accounting aimed at information and analytical support to the processes of planning, control and management decision-making in agricultural organizations have become particularly relevant. Objectives The objective of the paper is to study the theoretical and conceptual framework for building management accounting systems at agricultural organizations aimed at creating an integrated model of information systems of accounting for and control over agricultural production. Methods In this paper, using scientific methods of research, I describe the functions and tasks of management accounting at agricultural organizations, assess the current state of cost accounting and the level of information and analytical support to management at agricultural enterprises of the Orenburg region. Results To realize the key functions of management accounting, I have suggested the ways of improving relevant accounting systems. As a result of the study of management information systems, I have proposed a model of integrated accounting system of an agricultural organization, which is based on complex interaction of modular subsystems for planning, accounting, analysis and control activities. Conclusions and Relevance I conclude that it is necessary to improve information support to the management process of agricultural organizations through implementing an integrated modular system of management and accounting, which is based on the use of modern automated systems of information processing, and provides a complex interaction of modular subsystems of planning, monitoring, analysis, financial and management accounting, operational and technical types of accounting and reporting. This will enable to generate accounting and reporting data in the common information area, to improve the quality and efficiency of management information communication to interested users.
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