S. Syrtzeva.<\/p>\n
The aim of the article is to study the methodological approaches to the development of accounting and analytical management system and its support in agrarian enterprises.
\nOn the basis of theoretical generalization, the concept of “accounting and analytical support of agrarian enterprises\u2019 management system\u2019, which should be understood as forming of accounting information in order to summarizes the economical results; and analytical information and in order to make the right management decisions, is defined.
\nThe formation of accounting and analytical support of agrarian enterprises\u2019 management system should be considered in the context of the 4 stages.
\nThe first step is to identify and analyze the need for information. It is an important and necessary step to improve the system of management to study and review some existing management processes and information flows on the basis of which the management decisions should be taken.
\nThe second step is to determine the structure and analytical accounting system that will form accounting and analytical support of management activities that best meet the needs of internal and external users of information.
\nDuring the research, it was found that the analytical accounting system consists of elements that interact with each other, depend on each other and form a single whole. The central element of accounting and analytical system is business accounting, which is one of the main sources of economic information that describes the actual situation in the company. According to its functions the business accounting can be divided into financial, managerial and tax.
\nTherefore, in agrarian enterprises it should be used the integrated accounting system with the financial accounting, which plays the main role should be provided.
\nThe third step is to identify the organizational, technical and methodological aspects of accounting and analysis system that will generate accounting and analytical support of agrarian enterprises.
\nThe main document that defines the operation of accounting and analytical systems in the enterprise is its accounting policy. It can be shaped as a separate document for certain types of accounting. However, in the case of providing an integrated accounting system, the unique document should be provided, which will take into account all aspects of accounting policies in the context of all types of accounting in the enterprise.
\nThe fourth stage of the formation of accounting and analytical support management system is the regulation of external and internal reporting of agrarian enterprises by developing internal reporting documental forms. That is necessary to determine the types of reporting (accounting, tax, strategic, etc.), its structure and content, terms of report, methods of accounting, analysis, and responsible people for its timely fulfillment.
\nThus, the formation of accounting and analytical support of agrarian enterprises\u2019 management system should be based on the accounting and analytical principles within the bounds of defined stages.<\/p>\n
Key words
\naccounting and analytical support, accounting and analysis system, management, accounting, analysis, agricultural enterprises.<\/p>\n