[Theoretical and methodological aspects of management account in agriculture]
2008
Selyukov, Yu.N. | Chabatul, V.V., National Academy of Sciences. Institute of Economics, Minsk (Belarus). Centre of Agricultural Economics
Managerial process of the organization becomes more completed in the market conditions of management under the influence of various external and internal factors that demands introduction and practical application of modern models and systems of management on the basis of the full, timely and accurate economic information. In the process of re-forming of domestic bookkeeping with the aim of its adaptation to the market relations forming in the country market relations and its approaching to the international standards marking out the financial and managerial book-keeping in the structure of the proper book-keeping. It is underlined that the productive account should be marked out as a component of the administrative account along with the analysis, planning and control of economic activities. The essence of the management account, the substance of its basic categories are presented. The scheme of the conceptual and theoretical device of the management account in agriculture is offered. Interrelation between various kinds of account is considered. Complexity and duration of the process of development and introduction of the new kind of account applied to the market inquiry demand the further improvement of the methodology of the national account including the managerial one
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