Kozmenkova S.V.Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation buhuchet@iee.unn.ru
Importance Mixed agricultural economy, which is represented with various ownership forms, types and mechanisms of running agricultural activities, requires searching for reasonable and effective tools for further promoting the agricultural reform. In this respect, it becomes relevant and reasonable to streamline internal management of agricultural entities, transform and develop their management accounting as the main information base for taking and implementing managerial decisions in improvement of the agricultural production performance. This research focuses on issues of developing management accounting in agricultural entities, designing its information model, its implementation and practical use. Objectives The research aims at substantiating the theoretical provisions and elaborating organizational and methodological recommendations on the way to develop management accounting within the system of agricultural production management. Methods The methodological framework of the research comprises scientific proceedings by the national and foreign experts in management accounting, and our own researches. During the research, we used such methods as modeling, abstraction, techniques of systematization, generalization of theoretical aspects and practical guidelines for modeling (designing) and implementing management accounting in the specific entity. Results We determined the premise for developing management accounting in medium-sized and large agricultural entities. The research identifies the reasons for understating the role and significance of management accounting in the system of agricultural production management, problems of its organizational weaknesses and development. We formulate the substance and contents of the management accounting system, propose a model for its practical operation in agricultural entities, which will be versatile and adaptive to the corporate business model. We outline our organizational and methodological recommendations for designing a reasonable model of management accounting, its implementation and practical use in agricultural entities. Conclusions and Relevance Designing and implementing management accounting is a complicated matter requiring a serious approach to planning activities and arranging a sequence of activities to implement management accounting improvement decisions. Methodological and organizational issues of developing a management accounting project and implementing this project may be successfully solved if entities cooperate with a self-regulatory organization of professional accountants specializing in management accounting. The development of management accounting in Russia may be coordinated by a specially established Management Accounting Board within the Institute of Professional accountants.
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