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UDC 657
STRATEGIC MANAGEMENT ACCOUNTING AND COST MANAGEMENT IN AGRICULTURAL ORGANIZATIONS
Ikonnikova Olga Vladimirovna1, Simonova Vera Fedorovna2, Nikitina Lyudmila Vasilevna3
1Northern (Arctic) Federal University named after M.V. Lomonosov, PhD in Economics, Head of Department of Accounting and Auditing
2Northern (Arctic) Federal University named after M.V. Lomonosov, senior Lecturer of Accounting and Auditing Department
3Northern (Arctic) Federal University named after M.V. Lomonosov, senior Lecturer of Accounting and Auditing Department
1Northern (Arctic) Federal University named after M.V. Lomonosov, PhD in Economics, Head of Department of Accounting and Auditing
2Northern (Arctic) Federal University named after M.V. Lomonosov, senior Lecturer of Accounting and Auditing Department
3Northern (Arctic) Federal University named after M.V. Lomonosov, senior Lecturer of Accounting and Auditing Department
Abstract
Cost accounting and management are of great importance for any Farmhouse-governmental organization. At the same time, these processes require the use of information about the internal and external factors affecting the activity of the economic entity, which may be formed in the framework of strategic management accounting.
Category: Agriculture
Article reference:
Ikonnikova O.V., Simonova V.F., Nikitina L.V. Strategic management accounting and cost management in agricultural organizations // Agriculture, forestry and water management. 2015. № 5 [Electronic journal]. URL: https://agro.snauka.ru/en/2015/05/2349
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