O. I. Averina. Development of Management Accounting at the Food Production Enterprises in the region

UDC 657.1:664(470.345)

O. I. Averina. Development of Management Accounting at the Food Production Enterprises in the region

AVERINA Olga Ilyinichna, Doctor of Economic Sciences, Docent, Head of the Department of Accounting, Analysis and Audit, National Research Mordovia State University (Saransk, Russian Federation) (e-mail: oiaverina@mail.ru). ORCID: http://orcid.org/0000-0002-6738-5828

Key words: region, food and processing industry, management accounting, standard, special accounts

Abstract. In the context of rising competition and growing influence of international factors on the economy of enterprises, the leading role is occupied by the formation of effective management tools directly dependent on the creation of an information system where the crucial role should be played by detailed arrangement of the integrated system of accounting, which is a set of functional modules: the financial, managerial, tax and other types of records. In this context, extremely urgent is the formation of an adequate concept of development of management accounting providing its interconnection with financial accounting. According to the author, an important element of this concept is development of a Management Accounting Standard. The author focuses on the fact that the content of the Standard depends on the profile of the organization, on the economic activities, information needs of the management, and computer technology.

Synopsis. Introduction: currently, the activities of food production enterprises is influenced by different factors. Dynamic development of the contemporary business for the purpose of enterprise administration involves the use of not only high professionalism and intuition of top managers, but also of more modern management tools based on the establishment of an effective information system integrating all types of accounting, the management accounting system being predominant. The purpose of the article was to determine the possibility and relevance of application of management accounting at the food production enterprises.

Materials and Methods: the study was conducted with the help of scientific and special techniques and methods of science including the systemic, structural and functional, and comparative ones as well as the statistical analysis. The sample survey was also used in the form of standardized interviewing leading experts of financial and economic services at a number of food production enterprises in the Republic of Mordovia.

Results: the study has revealed that financial and economic experts have insufficient knowledge of the system, methods, elements and the development tendencies of management accounting at the food production enterprises; there is a contradiction of views on the financial and management accounting, which creates certain problems for the workflow and for establishment of an integral information space. In order to overcome this conflict, implementation of correlation of types of accounting is necessary. This can be done by using special accounts, the purpose of which is to transfer information from the finance department of the accounting service to the so-called “administrative department” of the accountant’s office (when organizing management accounting) or vice versa.

Discussion and Conclusions: management accounting is not yet widely used at the food production enterprises. Many food production enterprises are experiencing an acute need for the development of methodological foundations for introduction and arrangement of management accounting. It is necessary to create a chart of accounts, which would have a single ideology of the arrangement of accounting, which would facilitate the integration of financial and management accounting. In this context, the most important and labor-intensive process is the elaboration of the standard of management accounting, relevant to the management objectives, that would include a list of accounts of management accounting, forms of management and specific reports, the order of consolidation, keeping, and transfer of data, taking into consideration the economic activity of the organization, information needs of the managers, and the computer capabilities.


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For citation: Averina O.I. Development of Management Accounting at the Food Production Enterprises in the region. REGIONOLOGIYA = REGIONOLOGY. 2017; 1(98):67—78.

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