Volume 5 Issue 6 Article 11

Decomposition approach to formation of accounting and analytical system of cost management in agricultural enterprises


Viktor Vilenovich Govdya, Irina Nikolaevna Khromova, Nadezhda Konstantinovna Vasilieva, Yuriy Ivanovich Sigidov*, Tatiana Nikolaevna Polutina


Kuban State Agrarian University, Russia, 350044, Krasnodar, Kalinin Street, 13


Keywords: [ Management accounting, Responsibility center, Cost management efficiency, Sugar-beet]

Page No:818 – 830


Received – August 08, 2017; Revision – October 25, 2017; Accepted – December 15, 2017
Available Online – December 27, 2017




The formation of market relations and a growing competitive struggle stipulate the necessity of introduction of modern methods of cost management and control by the economic entities. The purpose of this research is to develop the methods of cost accounting and management in the field of industrial sugar-beet growing on the base of the decomposition formation of the management accounting system. For this, the empiric data of 168 agricultural enterprises were used, which allowed grouping these objects of research according to the level of specialization, concentration and intensification of production. A more profound research was performed in the economic entities with the maximal efficiency of the sugar-beet production that can be compared according to the level of the accounting process organization. As a result of solving of the set problems, the classification of the responsibility and cost centers was developed and the method of cost management accounting and calculation of sugar-beet products according to the responsibility centers of the organizations, taking into account the qualitative characteristics of manufactured products, was approved. The practical application of the developed measures gives the powerful capabilities for the formation of the more reliable information of the costs necessary for the efficient management of the studied branch.

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