Kamyshin, Volgograd, Russian Federation
The article gives the concept of agricultural holding, highlights the main features that affect the system of its financial accounting. The necessity of organizing a management accounting system in agricultural holding companies is substantiated. The information contained in the main sections of the management accounting policy of the agricultural holding is disclosed. Recommendations on the formation of methodological aspects of the management accounting policy of the integrated agricultural structure are proposed. The variants of the organization of management accounting in the accounting system used in international practice are considered. The options for generating information on costs for ordinary activities in agricultural holding companies are disclosed.
agricultural holding, accounting policy, management accounting, elements, company
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