Methodical aspects of accounting-analysis system of agrarian enterprises

To make optimal managerial and financial decisions, it is necessary to know the costs and, first of all, to understand the information about production costs. From the point of view of management, the accounting and analytical system of costs for production of agricultural products must meet the objectives of ascertaining of their actual costs and correlating it with the planned expenditure indicators used to optimize the management of inventories. Management accounting and analysis can be called a basis for making scientifically-based, rational management decisions with full confidence. It should be noted that management accounting, using information created with the help of other management functions (control, planning, regulation), forms its own unique information base, which is not a simple data merger formed during the creation of other functions. The questions associated with the methodological aspects can be identified as separate sections in the Regulation on Management Accounting, or it is possible to develop a special document that will describe the methodology of management accounting at each particular enterprise. In such a document, in addition to these aspects, it is necessary to submit a chart of accounts for management accounting and its interaction with financial accounting accounts. Such interaction is possible according to the current chart of accounts. When organizing a rational system of accounting for an agricultural enterprise, the tasks of the accounting service also include ensuring reliable and effective control of production costs. These tasks help to simplify the organization of an effective system of management accounting and economic analysis in the enterprise.