Організаційні аспекти формування інформаційної системи управління витратами сільськогосподарських підприємств
Organizational aspects of cost management information system of agricultural enterprises
Author(s): Vera Savchenko, Lesya Kononenko, Oleksandr SavchenkoSubject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: managerial accounting; expenses agriculture organization of accounting
Summary/Abstract: The aim in writing the publication put justify such elements of management accounting on farms as an object or organizationAn examination of typical farms For organizational structure of management information system costs, the accounting policy regarding cost. Science research work on sectoral aspects of management accounting in agriculture. Grounded unreasonableness of its autonomous existence under conditions of small farms and feasibility of the components of managerial accounting while the conduct of financial accounting.It is necessary to develop targeted recommendations typical entities in agriculture with implementation and maintenance of the production , which is the focus of further research
Journal: Наукові праці Кіровоградського національного технічного університету. Економічні науки
- Issue Year: 2014
- Issue No: 25
- Page Range: 435-439
- Page Count: 5
- Language: Ukrainian