| Issue |
BIO Web Conf.
Volume 17, 2020
International Scientific-Practical Conference “Agriculture and Food Security: Technology, Innovation, Markets, Human Resources” (FIES 2019)
|
|
|---|---|---|
| Article Number | 00028 | |
| Number of page(s) | 5 | |
| DOI | https://doi.org/10.1051/bioconf/20201700028 | |
| Published online | 28 February 2020 | |
The organization of management accounting as a mechanism to improve the efficiency of agricultural enterprises
1
Samara State Agrarian University, 446442 Kinel, Samara region, Russia
2
Samara State University of Management “International Market Institute, ” 443030 Samara, Russia
* Corresponding author: Kudryashova.julya@yandex.ru
The article discusses a comparative analysis of full cost systems, “direct cost” and “standard cost”. A comparative characteristic and features of using the accrual method and the cash basis method in management accounting are given. A practical example illustrates the advantages of using the cash method and the accrual method in calculating marginal income. The necessity of reflecting the marginal profit on a separate account 92 “Marginal profit (loss)” is substantiated and, in accordance with this, correspondence of accounts on the formation of marginal income using various methods is proposed. A new methodology for calculating CVP analysis indicators is proposed.
© The Authors, published by EDP Sciences, 2020
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