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ИД «Финансы и кредит»






International Accounting

The impact of digitalization and integration processes on the cost accounting in sausage manufacture

Vol. 24, Iss. 5, MAY 2021

Received: 11 March 2021

Received in revised form: 1 April 2021

Accepted: 8 April 2021

Available online: 14 May 2021

Subject Heading: Managerial accounting

JEL Classification: M40, М49

Pages: 490–508


Natal'ya V. MALINOVSKAYA Financial University under Government of Russian Federation, Moscow, Russian Federation


Subject. This article explores the impact of integration factors, modern management concepts, as well as digitalization on the most important elements of accounting and calculation tools in sausage production.
Objectives. The article aims to identify current factors affecting the organization of cost accounting and choice of methods for calculating the production expenses at meat processing enterprises for sausage production.
Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction.
Results. The article identifies new factors that affect the organization of cost accounting and choice of methods for calculating the production expenses in sausage production in modern conditions. Integration within the framework of the Eurasian Economic Union and digitalization are the new most significant factors that change both the production process and accounting practices.
Conclusions. The rise of digitalization in all areas of activity of meat processing enterprises, development of the regulatory framework within the Eurasian economic integration have become significant factors that have a material impact on the most important elements of accounting and calculation tools in sausage production. These factors along with industry characteristics should be taken into account when organizing cost accounting and choosing methods for calculating the production expenses in sausage production. The results obtained can help further develop theoretical aspects of cost accounting and calculation in sausage production.

Keywords: expenditure accounting, sausage production, cost calculation method, digitalization, integration in EAEU


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