TY  - JOUR
T1  - The Development of Management and Strategic Management
Accounting in Agriculture
AU - Kuznetsovd, V.P. AU - Alborov, R.A. AU - Kontsevaya, S.M. AU - Klychova, G.S. 
JO  - Journal of Engineering and Applied Sciences
VL  - 12
IS  - 19
SP  - 4979
EP  - 4984
PY  - 2017
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2017.4979.4984
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2017.4979.4984
KW  - Strategic management accounting
KW  -strategy
KW  -stages of reproduction control
KW  -qualimetric units of measurement
KW  -balanced indicators
KW  -practice
AB  - 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.
ER  -