DIRECTIONS OF IMPROVEMENT OF MANAGEMENT ACCOUNTING IN BEEKEEPING
KOVAL Olena - Candidate of Economic Sciences, Associate Professor of the Department of Accounting, Vinnytsia National Agrarian University
BURKO Kateryna – Senior Lecturer of the Department of Accounting, Vinnytsia National Agrarian University
(21008, Vinnytsia, 3, Sonіachna Str., e-mail: firstname.lastname@example.org).
New forms of management and growing information needs of the enterprise managers increase the role of management accounting tools to ensure the management decision-making process. The effectiveness of the introduction of management accounting in Ukrainian enterprises largely depends on the sectoral and technological features of the production activities.
The article analyzes the current state of beekeeping. It is established that Ukraine positions itself in the international community as a powerful producer and exporter of honey. Production is carried out by economic entities of various organizational and legal forms. The biological properties of bees determine the technology of production of various products and a significant number of objects of accounting. The main products are produced in a short period of time and are fit for consumption or for the further processing. To ensure the quality of beekeeping products on the market and increase its competitiveness, it is important to identify priority areas for improving management accounting in the system of methodological and information support of industry management. According to the results of the study, the distinctive features of management accounting and the tasks it solves in beekeeping are identified. Factors influencing the organization of management accounting are established. The authorʼs vision of directions of improvement of the administrative account for satisfaction of needs of management at various levels is formed.
The necessity of expanding the objects of management accounting and changing the approaches to cost accounting and calculating the cost of beekeeping products has been proved. The necessity of cost accounting for the main processes is substantiated and the accounts for their accounting are determined. An extended list of production cost items in beekeeping at the stage of primary production is proposed. The composition of costs for ensuring the quality of beekeeping products is determined.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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