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ИД «Финансы и кредит»






International Accounting

Improving managerial accounting by segmenting the agricultural holding group's operations

Vol. 18, Iss. 35, SEPTEMBER 2015

Received: 18 November 2015

Received in revised form: 2 December 2015

Accepted: 10 December 2015

Available online: 16 January 2016

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 15-24

Glushchenko A.V. Volgograd State University, Volgograd, Russian Federation

Zakharova L.S. Volgograd State University, Volgograd, Russian Federation

Importance During crises agricultural holding groups remain competitive if they find new approaches to their management. Hence, it is very important to prepare operational and reliable information on productive, organizational and economic specifics of agricultural holding groups per business function.
     Objectives The research formulates organizational and methodological fundamentals of management accounting when segmenting financial and business operations. We also set up criteria and identify segments per level of the agricultural holding group's operations, and provide our codes.
     Methods The research employs general research methods of analysis, synthesis, systems approach, observation, generalization, specification, comparison and grouping.
     Results We propose our methods for segmenting activities by level of agricultural holding group's operations, i.e. business units, responsibility centers, types of activities, types of products, work, services. The methods are based on codes of segments, directories of segments and segment accounting forms.
     Conclusions and Relevance The proposed methods for segment accounting data generation will help compile itemized accounting and analytical information on financial and business operations of agricultural holding groups by segment and for the entire agricultural holding group to take reasonable long-term and short-term managerial decisions. The outcome may be applied by accounting and financial functions of agricultural holding groups, and for educational purposes.

Keywords: Russian Far East, transport complex, region, transport affordability, population


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