BSU bulletin. Economy and Management
Bibliographic description:
INTERNAL REPORTING OF AGRICULTURAL ORGANIZATIONS UNDER THE ECONOMY DIGITALIZATION // BSU bulletin. Economy and Management. - 2020. №3. . - С. 59-66.
Title:
INTERNAL REPORTING OF AGRICULTURAL ORGANIZATIONS UNDER THE ECONOMY DIGITALIZATION
Financing:
Codes:
Annotation:
The possibilities of management accounting as a source of information for making
management decisions are increasing in the conditions of economy digitalization. At the same time, there is a need to transform its tools, in particular, internal reporting, which forms the basis for operational control and analysis. The studies have shown that in most sub-entities of agricultural organizations of Krasnoyarsk Krai there is no operational control and analysis at all or the reports created are overloaded with irrelevant information. The digitalization of agrarian economy only aggravates this problem: information products of low quality increases, and this distracts the managers’ attention to the analysis of unnecessary information. The article proposes to structurize the internal reporting indicators according to the level and purpose of management. It is proposed to use operational reports in livestock section, such as a report on feed consumption and a report on completion of a plan for daily milk yield at commercial dairy farm. The proposed reports as a form of internal reporting enable managers to timely eliminate shortcomings in the organization of production, to use effectively material resources, as well as to identify reserves and increase production efficiency. The use of internal reporting under economy digitalization will regulate the interaction between the information system and users and will improve the quality of management decisions.
management decisions are increasing in the conditions of economy digitalization. At the same time, there is a need to transform its tools, in particular, internal reporting, which forms the basis for operational control and analysis. The studies have shown that in most sub-entities of agricultural organizations of Krasnoyarsk Krai there is no operational control and analysis at all or the reports created are overloaded with irrelevant information. The digitalization of agrarian economy only aggravates this problem: information products of low quality increases, and this distracts the managers’ attention to the analysis of unnecessary information. The article proposes to structurize the internal reporting indicators according to the level and purpose of management. It is proposed to use operational reports in livestock section, such as a report on feed consumption and a report on completion of a plan for daily milk yield at commercial dairy farm. The proposed reports as a form of internal reporting enable managers to timely eliminate shortcomings in the organization of production, to use effectively material resources, as well as to identify reserves and increase production efficiency. The use of internal reporting under economy digitalization will regulate the interaction between the information system and users and will improve the quality of management decisions.
Keywords:
digitalization; management accounting; relevant information; operational analysis; level of management, center of responsibility.
List of references:
Article.pdf