Kazan Federal University Digital Repository

The development of management and strategic management accounting in agriculture

Show simple item record

dc.contributor.author Alborov R.
dc.contributor.author Kontsevaya S.
dc.contributor.author Klychova G.
dc.contributor.author Kuznetsovd V.
dc.date.accessioned 2018-04-05T07:10:08Z
dc.date.available 2018-04-05T07:10:08Z
dc.date.issued 2017
dc.identifier.issn 1816-949X
dc.identifier.uri http://dspace.kpfu.ru/xmlui/handle/net/130232
dc.description.abstract © Medwell Journals, 2017. The study reviews the development of strategic management accounting in the system of strategic management of agriculture. The following aspects are being presented: models of management and strategic management accounting, accounting matrix of interactions between subsystems and functional tools of management accounting and the conceptual model of the strategic subsystem development. The model of differentiation of management accounting into subsystems of operational and strategic management accounting is proposed. Conceptual solutions for the development of strategic management accounting in agriculture are developed. It is hereby concluded that strategic management accounting is a modified form of management accounting which focuses on study of both internal and external environment, data collection, its processing, design and transfer of strategic managerial decisions to the management system as well as monitoring and evaluation of their execution efficiency. The importance of the developed methodological aspects and conceptual solutions in development of strategic management accounting is defined for the theory and practice of management accounting in agriculture.
dc.relation.ispartofseries Journal of Engineering and Applied Sciences
dc.subject Practice
dc.subject Qualimetric units of measurement balanced indicators
dc.subject Stages of reproduction control
dc.subject Strategic management accounting
dc.subject Strategy
dc.title The development of management and strategic management accounting in agriculture
dc.type Article
dc.relation.ispartofseries-issue 19
dc.relation.ispartofseries-volume 12
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 4979
dc.source.id SCOPUS1816949X-2017-12-19-SID85030482317


Files in this item

This item appears in the following Collection(s)

  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

Show simple item record

Search DSpace


Advanced Search

Browse

My Account

Statistics