Organization of Accounting and Control of Equity in Agricultural Enterprises

Accounting and management accounting at an agricultural enterprise reflects the results of economic and financial activities. The success of the company’s operation largely depends on the performance of its accounting functions. The article deals with the problems of setting and maintaining management accounting at agricultural enterprises. The necessity of using accounting outsourcing in small agricultural enterprises is justified. Calculating the cost of production of an agricultural enterprise is an important problem on the way to reducing it. To effectively calculate the cost of production, an agricultural enterprise should combine the process-by-process and batch method of cost accounting. This will make it possible to increase control over production costs, but requires the use of accounting specialists with appropriate competencies and skills. As a rule, small agricultural enterprises and primarily farms use a simplified accounting and reporting system. The simplified form of accounting and reporting, on the one hand, significantly simplifies the preparation and submission of tax reports for small agricultural enterprises, but at the same time does not allow for effective control of production costs. Accounting outsourcing allows you to reduce the costs of the company for the services of accountants and at the same time increase their efficiency..

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“…According to [4], the shortcomings of such information support have a negative impact on the efficiency of managerial decision-making.…”

Section: Introductionmentioning

confidence: 99%

The use of accounting outsourcing in small agricultural enterprises

Yekimov¹,

Nianko

Harkusha

et al. 2021

E3S Web Conf.

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Optimization of accounting and management accounting at an agricultural enterprise through document management reengineering in globalization conditions

Yekimov¹,

Murenets

Saienko³

et al. 2023

E3S Web of Conf.

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The use of automated accounting programs in agricultural enterprises makes it possible to ensure the efficiency of accounting of business operations occurring at the enterprise. The speed of registration of business transactions depends on how quickly the primary accounting documentation is processed by the employees of the accounting department of the enterprise. Traditional paper accounting documentation in operation creates certain difficulties for the enterprise associated with the costs of its delivery to the contractors of the enterprise and the need to store it for some time in accordance with current legislation. This causes the associated additional costs of the enterprise. One of the ways out of this situation, in our opinion, may be the reengineering of document management at an agricultural enterprise based on the use of an electronic document management system. Electronic document management makes it possible to make document management more transparent and significantly speed it up. The integration of an electronic document management system and an accounting program will improve the efficiency of accounting and management accounting at an agricultural enterprise.

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Organization of Accounting and Control of Equity in Agricultural Enterprises

Cited by 2 publications

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The use of accounting outsourcing in small agricultural enterprises

The use of accounting outsourcing in small agricultural enterprises

Optimization of accounting and management accounting at an agricultural enterprise through document management reengineering in globalization conditions

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