The concept of in-house management of the formation of the cost of production in the agricultural enterprises
Authors
Bobrova Elena Aleksandrovna
Associate Professor of "Accounting, analysis and audit"
Russia, Orel State Institute of Economy and Trade
bobrova77@bk.ru
Abstract
The article deals with modern methods of intra-formation control the cost of agricultural production, the composition of the costs of agricultural firms, the order of their control and optimization. A structural model, which is a technique of internal control and audit at the macro and micro level hierarchical control agricultural enterprise. The composition of the information required to implement a methodology in-house control, accounting and analytical procedures used to assess the cost items and management decisions.
Keywords
management, costs, agricultural company, methods, cost, internal control, agricultural production.
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