Management accounting of agricultural production: improving planning and standardization of costs in the management information system

Kontsevoy, Gregori. R.; Ermakov, Dmitry N.; Rylova, Natalia I.; Leoshko, Valentina P.; Safonova, Margarita F.

doi:10.34069/ai/2020.27.03.31

Cited by 16 publications

(7 citation statements)

References 3 publications

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“…МАТЕРИАЛЫ И МЕТОДЫ. Мировой опыт в агроэкологических исследованиях свидетельствует о возможности использования ряда основных научных принципов создания устойчивых сельскохозяйственных экосистем [3][4][5]. В основе заложен главный принцип создания эффективного круговорота биогенных веществ с минимальным расходом внешних ресурсов, обеспечивающего производство сельхозпродукции необходимого объема и качества.…”

Section: китайско-российский симпозиум Sino-russian Symposiumunclassified

“…Интенсификация аграрного производства связана с целым рядом экологических проблем. Одна из них -низкая степень использования вторич-ных ресурсов (органических удобрений на основе навоза и помета) [2][3][4][5][6][7][8].…”

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“…Отсутствие возврата органики в регионы, выращивающие растениеводческую продукцию и корма для животных, снижает плодородие почв. Нарушается производственный цикл, происходит неконтролируемое выделение в окружающую среду загрязняющих веществ [3][4][5]. С каждым десятилетием обостряется глобальная экологическая проблема, связанная с потеплением климата.…”

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Analysis and Solutions to Environmental Problems in Livestock Farming

et al. 2021

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The intensifi cation of agricultural production has led to the disruption of nutrient cycles in agroecosystems. In livestock farming, one of the key problems is the low degree of using secondary resources (organic fertilizers based on manure and manure). (Research purpose) To substantiate the basic principles of assessing the agroecosystem environmental sustainability and to develop engineering methods for ensuring environmental safety in livestock farming. (Materials and methods) To solve the problems of agroecological assessment, eff ective technology choice and intelligent system creation, the following indicators were used: 1. specifi c density of animals (mainly for macro-assessment); 2. nutrient balance (the diff erence in the amount of nitrogen available in the formed organic fertilizers with environmentally safe consumption); 3. nitrogen losses during the disposal of organic waste from livestock farming; 4.the eff ectiveness of implementing the best available techniques (BAT). (Results and discussion) Using the assessment of indicators 1 and 2 in the case of the Leningrad region, it was revealed that 3 districts are classifi ed as territories with an excessive risk to the environment, 1 district is classifi ed as a territory with a high risk, 5 districts – with an acceptable risk, and 8 districts – with a low risk to the environment. To solve problems in areas with excessive and high load, we conducted an assessment on indicators 3 and 4, which allowed us to explore technical solutions and select the BAT to reduce the environmental burden. The obtained results showed that among the main technical solutions in the fi eld of organic waste management of livestock farming are biofermentation and the introduction of liquid organic fertilizers. Biofermentation in special chambers can reduce emissions of polluting gases by more than 2 times, and speed up the processing process by more than 60 times. To work with liquid organic fertilizers, intelligent machines with low-emission working bodies have been developed to reduce nitrogen losses during application by up to 50 percent. To solve the problems of agricultural monitoring and engineering solution management, a digital system has been developed that allows to model scenarios of technological development and their impact on the agroecosystem environmental sustainability. (Conclusions) The results obtained allow us to systematically analyze the problems of agroecosystem environmental sustainability and propose specifi c technical and optimization solutions for livestock farming.

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Section: китайско-российский симпозиум Sino-russian Symposiumunclassified

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Analysis and Solutions to Environmental Problems in Livestock Farming

et al. 2021

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“…It is proposed to build the following internal control process in the crisis management system at the enterprise, which will ensure the normal functioning of the organization (table 7). (Kontsevoi, Ermakov, Rylova, Leoshko and Safonova, 2020).…”

Section: Nomentioning

confidence: 99%

Crisis Identification and Development of Crisis Management Algorithm in the Agricultural Sector

Ostaev

Kondratyev

Kravchenko

et al. 2020

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The efficiency of many enterprises has declined significantly in the current global crisis. Enterprise management is the management of joint activities of people, which consists of many problems. The primary tactical tasks for most business entities are “patching holes” (or a reactive form of management) and preventing bankruptcy. This approach does not allow to achieve sustainable operation of the enterprise in the long term. Therefore, the formation of an effective mechanism for managing enterprises is acquiring special significance in today's conditions. The crisis is characterized by many interrelated situations that increase the complexity and risk of management. The problem of evaluating the effectiveness of enterprises is still one of the most complex and intractable. The crisis is objectively characterized by many interrelated situations that increase the complexity and risk of management. The crisis state of the enterprise is particularly difficult in predicting the results of management actions, since the course of events can be changed by relatively small impacts. Based on this, the company should be able to analyze both its own interests and the interests of business partners with whom the company enters into economic relations. There is such a problem as low management competence in the agricultural sector. In this regard, the development of enterprises becomes an urgent problem. This can be achieved by forming a scientifically based algorithm of actions aimed at improving the position of enterprises in the market. The subject of the study is the formation of a crisis identification system and the development of an enterprise crisis management algorithm. The theoretical and practical significance of solving problems associated with achieving sustainable development and functioning of enterprises determined the choice of goals, objectives, object and subject of this study. Based on the foregoing, the object of study is industrial (processing) agricultural enterprises. The research task is to propose a set of measures to overcome the crisis in the processing industrial enterprise. A set of measures has been proposed and justified to overcome the crisis in an industrial enterprise, which will help in managing the economic entity and the result of the implementation of this approach should be overcoming the crisis. The proposed measures can be applied not only by industrial processing enterprises, but also by other economic entities.

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“…The regulatory mechanism of state regulation is implemented through a system of regulations that create the institutional environment for the implementation of the activities of agricultural organizations (Frantsisko, Ternavshchenko, Molchan, Ostaev, Ovcharenko and Balashova, 2020). The problems of organizing effective management accounting of agricultural production through the widespread use of economic methods, both production management and accounting and management methods and the development of their information functions, are very relevant and necessary (Kontsevoy, Ermakov, Rylova, Leoshko and Safonova, 2020).…”

Section: Introductionmentioning

confidence: 99%

Assessment of the effectiveness of the management of agricultural organizations in management accounting

Ostaev

Суетин

Frantsisko

et al. 2020

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The dynamic development of the agrarian sector of the Russian economy in recent years makes specific demands on agricultural organizations that require a quick response and decision-making based on strategic analytical approaches. Agricultural organizations can achieve the goals previously set during business planning, using reliable information support, tools for analytical actions and competent management decisions. Any managerial decision made in agriculture should be based on timely information analyzed, taking into account cost-effectiveness, practicality, profitability and efficiency. However, it is necessary to evaluate this business in the long term, taking into account the effectiveness of the management of the agricultural organization, for the development of the agricultural organization. In management accounting of agricultural production, the problem of a comprehensive assessment of the effectiveness of the management of an organization (business) is not given attention, and the importance of evaluating a business is also underestimated. The subject of the study is the improvement of management accounting in terms of a comprehensive assessment of the effectiveness of the management of agricultural organizations, based on available accounting documents for external and internal users. The main objective was determined in accordance with the stated goal: to develop recommendations for improving the methodology of management accounting, to assess the effectiveness of management of agricultural organizations. Performance management is an important financial and economic indicator of agricultural production. In this paper, various aspects of management accounting and analysis of the effectiveness of the management of agricultural production are analyzed. It is concluded that the proposed activities will be understood not only by internal users, but also external ones with the help of the developed methodology and management decisions on public documents.

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Management accounting of agricultural production: improving planning and standardization of costs in the management information system

Cited by 16 publications

References 3 publications

Analysis and Solutions to Environmental Problems in Livestock Farming

Analysis and Solutions to Environmental Problems in Livestock Farming

Crisis Identification and Development of Crisis Management Algorithm in the Agricultural Sector

Assessment of the effectiveness of the management of agricultural organizations in management accounting

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