Управлінський облік як складова природного виробництва у фермерських господарствах

Abstract

Стаття присвячена вивченню управлінського обліку як складової природного виробництва у фермерських господарствах. Досліджено процес управління бізнесом, який складається із ряду етапів (планування, організація і мотивація, контроль, корегування) та елементів управлінського обліку (бюджети, розрахунки, прогнози; первинні документи обліку; облікові регістри; звіти про виконання). Доведено, що управлінський облік є складовою екологічного обліку в складі екологічного виробництва. Окреслені області екологічного управлінського обліку які зосереджена на удосконаленні системи розподілу витрат на охорону природного середовища, у тому числі вдосконалювання системи обліку, а також питань пов’язаних з інтернаціоналізацією зовнішніх (суспільних) витрат. Вивчені позитивні аспекти запровадження технологій природного виробництва у фермерських господарствах. The aim of the study is to study management accounting as a component of natural production in farms. Environmental problems today have become central to human existence. One of the ways to solve such obstacles is the environmental management of business processes in farms that are producers of organic products. Management accounting as a component of natural production and farm information system should provide management with appropriate information for effective management decisions, which provides for the reduction and prevention of environmental risks. Management accounting is an important tool for assessing the economic efficiency of natural production and the entire management system. Management accounting is an integral part of the management process of farms, which allows to obtain information for such purposes as: determining the strategy and planning future operations; control of its current activity; optimization of resource use; evaluation of efficiency of activity; reducing the level of subjectivity in the decision-making process. The article is devoted to the study of management accounting as a component of natural production in farms. The process of business management, which consists of a number of stages (planning, organization and motivation, control, adjustment) and elements of management accounting (budgets, calculations, forecasts; primary accounting documents; accounting registers; performance reports) is studied. It is proved that management accounting is a component of ecological accounting as a part of ecological production. Areas of environmental management accounting are outlined, which focus on improving the system of allocation of costs for environmental protection, including the improvement of the accounting system, as well as issues related to the internationalization of external (public) costs. The positive aspects of the introduction of natural production technologies in farms have been studied. Analyzing the current state of environmental management accounting, it should be noted that domestic enterprises are characterized only by the initial stage of the initial accumulation of capital, as well as the focus on making a profit without taking into account environmental requirements. Thus, in our opinion, compliance with environmental parameters will lead to the use of appropriate management tools, a component of which is environmental management accounting.