THEORY OF CONCEPTUAL APPARATUS MANAGEMENT ACCOUNTING AGRICULTURAL ORGANIZATIONS ON THE BASIS OF REGISTRATION AND ANALYTICAL COMPLEX

Abstract

The article discusses the theory of management accounting unit of the agricultural organizations on the basis of accounting and analytical complex. With the development of modern economic relations of agricultural activity as a traditional sector of the economy, it is exposed to an active state regulation, which is manifested in a particular system of information and analytical support for accounting and control of enterprises in this industry. Agricultural organizations in the conditions of market economy is largely dependent on reliable information and analytical data.

Keywords

• management accounting
• agricultural organizations
• accounting and analytical complex analysis
• the concept of management accounting
• the center of responsibility
• sources of information
• management reporting