Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

The development of cloud technologies enables companies to actively implement technologies for cost management and risk reduction in their financial and economic activities. The use of cloud-based models of risk management in the financial and economic activities of the enterprise will help small and medium-sized companies in the agro-industrial sector in Russia to make structural and strategic changes, as well as discover new opportunities for business expansion. The purpose of the study is to develop models for cost management and reduction of risks in the financial and economic activities of companies based on the OLAP technology for application in Russian agro-industrial enterprises. The study employs a qualitative approach based on the case study methodology. The paper discloses and substantiates the authors’ conceptual model of a cost management system that allows executives to make decisions proceeding from four types of cost prices. The distinguishing feature of the management system is the use of a digital twin, which makes it possible to manage risks at the early stages of decision-making. The application of OLAP systems improves the quality of analysis and visualization methods as part of the cost management system. In addition, the study provides practical insight into how the applied model will help small and medium-sized agro-industrial enterprises to develop different business vision strategies based on cost reduction, manage the level of risk at the early stages of decision-making, and analyze information from a geographically dispersed logistics chain of divisions (production facilities, warehouses, stores).

Subject. This article discusses the issues of improving the accounting of qualitative characteristics of land and biological assets, first of all, as well as agricultural products from the point of view of the qualimetric approach in accounting. Objectives. The article aims to highlight the organizational, methodological and technical aspects of the assessment and quantitative accounting of the quality of land and biological assets, as well as agricultural products, and offer recommendations for assessing and reflecting qualimetric indicators of qualitative assessment of production resources and agricultural products on accounts. Methods. For the study, we used analysis and synthesis, modeling, and abstraction. Results. The article presents the author-developed organizational and methodological recommendations for calculating qualimetric indicators for quantitative assessment of the quality of land and biological assets, as well as agricultural products, and proposes methods for determining the fair value of these assets and reflecting the corresponding transactions on accounts. Conclusions and Relevance. The study of theoretical provisions and organizational and methodological aspects of accounting reveals the need for the introduction of qualimetric assessment and quantitative accounting of the quality of resources and products in agriculture. The results of the study can be applied in the theory and practice of accounting for resources and agricultural products, based on their quality and utility.