Subject The article deals with the issues of development of methodological recommendations on adjustment of account information and analytical support of agricultural organizations in the context of inflation. Objectives The article aims to create a detailed model of adjustment of accounting information for inflation and the algorithm of its introduction into the system of accounting and analysis of agricultural organizations. Methods Fundamental and applied research of domestic and foreign scientists in the field of management accounting, publications in periodicals form the theoretical and methodological basis of the study. For the study, we used a systems approach, monographical method, summary and grouping of materials, and the elements of variance analysis. Results We have developed and now present certain methodological recommendations for the formation of a system of accounting and analytical support to the activities of economic entities in an inflationary economy. Conclusions We conclude that inflationary processes are not an abstract notion of relevance only for managerial decision-making at the macro level. The adjustment of the accounting and financial reporting indicators is necessary for making sound management decisions, in particular with regard to making information on the costs per unit of production. In modern conditions, the formulation of false and irrelevant information makes the economic subject face not only enormous losses of funds, but also the loss of financial stability. The methodology for the accounting and analytical work in modern companies is largely determined by their operation environment, in this context, the application of adjustment methods of accounting information for the prevailing rate of inflation becomes increasingly popular. This is especially significant for agricultural organizations with unique specificity of production activities.
Keywords: accounting, management accounting, inflation, system, accounting and analytical support, model adjustment
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