
В статье рассмотрены особенности и обоснована необходимость применения управленческого учета в животноводстве. Автором разработаны и предложены к внедрению две формы управленческого учета для животноводческого направления сельскохозяйственной организации, а именно Отчет о производстве и реализации продукции животно- водства и Отчет о финансовых результатах животноводства. Данные формы отчетности, в отличие от бухгалтерских отчетов, более подробно раскрывают производственную и финансовую деятельность в разрезе животноводства, что является более информативным для принятия управленческих решений. The article discusses the features and justifies the need for the use of managerial accounting in animal husbandry. The author has developed and proposed two forms of management accounting for the livestock sector of an agricultural organization, namely, a report on the production and sale of livestock products and a Report on the financial results of livestock production. These reporting forms, unlike accounting reports, disclose in more detail the production and financial activities in the context of animal husbandry, which is more informative for making managerial decisions.
управленческий учет, animal husbandry, сельское хозяйство, формы отчетности, животноводство, reporting forms, management accounting, agriculture
управленческий учет, animal husbandry, сельское хозяйство, формы отчетности, животноводство, reporting forms, management accounting, agriculture
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