Analytical support of management accounting in managing sustainable development of agricultural organizations

Abstract

Management accounting of an economic entity in the agricultural sector is a complex multidimensional system. Sustainable development of the subject of business in the agro-industrial complex depends on many heterogeneous factors and conditions, which are understood as the reasons (driving forces) of any process determining its character or its separate features. The order of making decisions depends on the functioning of management accounting. In the context of diversity and heterogeneity of factors, a high degree of their uncertainty, complexity of interactions, study of these factors is a serious problem. Therefore, management personnel should carry out a constant analysis of all factors affecting the enterprise and assess their interaction, which reflects the cause-and-effect relations that characterize the sustainable development of the agro-industrial complex. The aim of the article is the justification of theoretical provisions and the development of practical recommendations for the development of analytical support of management accounting in the management of sustainable development of agricultural organizations. Objectives of the research: to study theoretical aspects and methodological tools, to determine the set of factors of sustainable development of a business entity, to develop absolute and relative indicators, which should be applied in management accounting for assessment and analysis of economic, social and environmental sustainability.

Physiological features of platelet hemostasis in calves during the phase of plant nutrition, kept in the ecological conditions of central Russia

“…All this is accompanied during the phase of plant nutrition by an increase in the level of GPIb receptors on their surface, which are able to combine with it [13]. A certain increase in the activity of platelet receptors is undoubtedly caused by the activation of a number of adaptive and biosynthetic reactions in the body under conditions of an increase in the mass of environmental influences [14].…”

Methodological basis of internal control in the costs management system of enterprises

“…-information on costs is accumulated, transferred, processed; -steady state of costs is provided; -the correctness of cost classification is checked; -feasibility and correctness of implementation of business operations is checked; -the reliability of accounting data is checked; -the actual and targeted use of material resources is checked; -production activities are audited to identify deviations and their causes; -the completeness and timeliness of the reflection in the accounting of business operations related to the production of products, works and services [24][25][26] is checked.…”

Analyzing enviromental management accounting to increase university awareness towards sustainability

“…EMA practices are often associated with companies; for example, the study conducted [9] shows the results of case studies on 12 companies regarding the importance of specific changes in incremental paths to realize complex sustainability by utilizing EMA, which rejects the view of one EMA method that accounts for sufficient materials. Another study on EMA by [10] was conducted on 144 companies in Sri Lanka, and [11] analyzed EMA in agricultural organizations. The lack of EMA research in tertiary institutions is due to several factors; EMA is still voluntary and its application is only based on the motivational factors of social structure and institutional theory [12], so it is necessary to increase the importance of socio-ideological control [13].…”