The organization of management accounting as a mechanism to improve the efficiency of agricultural enterprises

Yu. N. Kudryashova, T. G. Lazareva, T. N. Makushina, Yu. V. Chernova, D. Fayzrakhmanov, B. Ziganshin, F. Nezhmetdinova, R. Shaydullin
2020 BIO Web of Conferences  
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
more » ... 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.
doi:10.1051/bioconf/20201700028 fatcat:7a4l3xlavnatrgt6satca5vl3q