Subject. This article discusses the processes of generating management accounting reports based on the concept of responsibility centers and their integration with modern ERP systems. Objectives. The article aims to substantiate the importance of dividing an enterprise into cost, profit, and investment centers in order to enhance the targeting and relevance of management information. Methods. For the study, we used case study, abstract-and-logical, economic-and-statistical, and economic-and-mathematical methods. Results. As part of efforts to improve management reporting at agro-industrial enterprises, the article proposes implementing a standardized procedure for generating management reports specifying reporting frequency, responsible personnel, and report formats, advocates for the use of ABC and XYZ analysis of the product assortment to evaluate performance, identify priority items, and optimize the product line, and it also suggests establishing reporting on variances from planned cost and output levels. All this will help control production losses and adjust planning. Conclusions and Relevance. Integrating management accounting with 1C:ERP and SAP information systems will help automate data collection, processing, and analysis processes. Implementing the proposed measures will help enhance the effectiveness of management decisions, ensure prompt cost control, and improve operational planning and forecasting. The research findings can be applied in the operations of agro-industrial enterprises and considered by management for implementation within accounting departments to facilitate timely decision-making.
Keywords: management accounting, responsibility center, ERP system, agribusiness, financial statements
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