Bortnikova O. Operative accounting in the management system of agricultural enterprise

The dissertation is devoted to the investigation of theoretical, methodological and organizational principles of the operative accounting on agricultural enterprises. Retrospective analysis of the formation and development of the accounting subsystem is carried out. The definition and conceptual principles of operative accounting as an autonomous component of information support of management is clarified. The interrelation between the operational accounting and other management functions is defined. The necessity of improving the organization and methods of operative accounting in modern conditions of management is substantiated. The conditions of functioning and development of operative accounting on agricultural enterprises are determined. The sequence of optimization of operational accounting in agriculture is developed and presented schematically. The carriers of operational management information are developed with the account of specifics of agriculture, on the basis of which the model of information flows in the subsystem of operative accounting is formed with the aim of business processes optimization. Organization of operative accounting is improved through the development of current job descriptions and provisions. The increase of operative accounting efficiency of agricultural enterprise is grounded as a result of the practical application of the proposed improvements.