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Особенности применения управленческого учета в животноводстве

Особенности применения управленческого учета в животноводстве

Abstract

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.

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Keywords

управленческий учет, animal husbandry, сельское хозяйство, формы отчетности, животноводство, reporting forms, management accounting, agriculture

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green