Improving management accounting techniques in grain holdings

А large number of works in the scientific literature quite devoted to the study of the structure of costs, methods of calculation of production costs for management accounting purposes, however, design practice in relation to income, taking into account industry characteristics, management accounting is not received. This determined the relevance of our research. Management accounting of income is based on the basic principles of accounting (financial) accounting, integrating the production and strategic focus of management. Accounting information about income generates data for planning, budgeting, analyzing the activities of structuralш divisions and the entire holding, making and adjusting management decisions based on a systematic approach. The management accounting system is influenced by the organizational characteristics of holdings, the economic situation and the institutional environment. The article proposes a structure for grouping and summarizing management information by revenue, which contributes to decision-making by managers in the context of contracts, taking into account the provisions of the new Federal standard No. 5/2019 «Reserves». The work is characterized by an approach aimed at modernizing techniques in the management accounting of income, considering the peculiarities of the functioning of grain holdings. The article proposes a structure of revenue management information that helps managers make decisions in the context of contracts.