The Influence of Features of the Agricultural Sector on Managerial Accounting

Abstract

The article is aimed at identifying features of activity of agricultural sector entities, which can influence the construction of managerial accounting and formation of management information. A number of methods were used during the research, namely: method of analysis and synthesis; classification and analytical method; abstract-logical method. The theoretical-methodological basis of the research are the works of domestic and foreign scholars on the issues of managerial accounting. The factors influencing the building of managerial accounting in the agriculture are considered. A characterization of the organizational system of managerial accounting of entities of economic activity is provided on the basis of the purpose of managerial accounting and tasks of the management system. The influence of the features of the agricultural sector on managerial accounting and on activity of enterprise is defined. Prospect for further research is improving the theoretical-methodological aspects of managerial accounting in the agricultural sector.

Keywords

• managerial accounting
• management
• agriculture
• factors
• features of agriculture