THE SIGNIFICANCE OF OPERATIONAL ACCOUNTING IN THE MANAGEMENT SYSTEM OF AN AGRICULTURAL ENTERPRISE

Анотація

Introduction. The development of information support for operational management is developing significantly, thus outperforming the level of theoretical developments in this area. Usually, enterprises introduce the latest foreign concepts of management, management accounting, controlling, process management, advanced cost accounting methods and innovative technologies. The systems of operative collection, interpretation, use and transfer of information are perspective in this case. The combination of such methods with a substantiated domestic operational accounting system provides significant competitive advantages. The creation of a comprehensive system of operational accounting in agriculture, which takes into account the particular features of the industry, remains unresolved, which leads to further research. Methods. The works of leading domestic and foreign scientists on the theory and methodology of accounting, legislative and regulatory acts on accounting issues are the theoretical and methodological basis of the research. General scientific methods of analysis and synthesis to combine various components of economic phenomena in a single process are used in the process of research. We use retrospective and other methods of analysis. Results. As a result of the critical analysis of scientific approaches to the definition of the theoretical principles of operational accounting, the provisions regarding its essence, object, objects, methods, tasks, functions and requirements are systematized. Discussion. Perspectives are systems of operational collection, interpretation, use and transfer of information. Didorenko, T., & Belova, I. (2017). The Significance of Operational Accounting in the Management System of an Agricultural Enterprise. The Institute of Accounting, Control and Analysis in the Globalization Circumstances, (1-2), 29–37. doi: 10.35774/ibo2017.01.029

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