Role and tools for optimizing the use of management accounting in enterprises of the agro-industrial complex

The article presents the results of a study of management accounting at enterprises of the agro-industrial complex. The purpose of the study was to identify the role and tools that allow the most efficient use of enterprise resources, thereby increasing their competitiveness. In addition, the ongoing research allows agricultural enterprises to optimize production costs and increase management efficiency, which in turn will lead to increased investment attractiveness. Data on foreign experience in the use of management accounting are provided and the differences in its application in Russia are discussed. An expert opinion on existing problems is presented, as well as recommendations on tools for optimizing the use of management accounting at an agricultural enterprise. The specifics of management accounting in agriculture and food and processing industry enterprises are discussed.