The concept of organization of management accounting in agriculture.

摘要

The need to bring Russia's accounting system into line with international accounting standards and the requirements of a market economy is discussed, focusing on the need to create a system which differentiates between the requirements of bookkeeping and financial reporting and those of management accounting. In particular there is a need for the agricultural sector to develop its own system of management accounting. Differences between financial accounting and management accounting are explained, as are the differences between production accounting and management accounting. A key difference is that while both financial and production accounting are based on information about past events, management accounting is based on what may happen in future. Management accounting monitors changes in expenditure, relates them to decisions that are taken, and controls expenditure at different stages of the production process. Unlike financial accounting, which has requirements that are laid down by government regulations, management accounting is not regulated in any way, and the information collected for management accounting purposes can be changed significantly depending on the tasks set by management. Issues involved in the organization and effectiveness of management accounting are considered, focusing on three main areas: organizational structure; regulation (formal accounting procedures); and collection and presentation of management accounting information.