Increasing the competitiveness level with the help of management reporting at the agricultural sector enterprises

Abstract

In modern realities, enterprises are the main entity of the economy performance. However, their role has changed over time, which also led to changes in the principles of accounting, which in general increased its importance for achieving the company’s best financial performance. Thus, it remains relevant to consider the modern features of accounting in enterprises. In this work, the analysis is carried out in the Republic of Tajikistan, which is explained both by the economic features of the country’s development and by its socialist past and relatively short history within the capitalist mechanism of the state. In addition, the analysis is mainly focused on the agricultural sector due to its significant role in the country’s strategic and economic development plans. The purpose of the work was to assess the current state of management reporting methods in Tajikistan. The main method used in writing of the article was the analysis, taking into account the number of considered sources, used to form conclusions, modeling, graphic and statistical methods. The work described the main features of management reporting for agricultural enterprises in the Republic of Tajikistan. The analysis of the structure and main forms that exist for reporting by the agricultural sector companies showed their low efficiency. This is due to the volume of provided data, which is not enough for the effective functioning of the agricultural sector. It was proved that by introducing some changes in the methods accounting (management) reporting and improving the data quality in it, it was possible to increase the level of enterprises competitiveness. Therefore, the work presented such forms of their reporting that could solve some existing problems. The work provided new knowledge of the principles of financial reporting, as well as analyzed the peculiarities of its preparation in the country, therefore its results can be used practically by the specialists in the respective field

Keywords

• agricultural management
• level of competitiveness
• accounting reporting
• entrepreneurship
• economy of tajikistan