Analytical support of management accounting in managing sustainable development of agricultural organizations

¹ Kazan State Agrarian University, 65, Karl Marx, 420015 Kazan, Russia
² Izhevsk State Agricultural Academy, 11, Studencheskaya, 426069, Izhevsk, Russia
³ Bashkir State Agrarian University, 34, the 50th anniversary of October, 450001, Ufa, Russia

^* Corresponding author: zakirovaar@mail.ru

Abstract

Management accounting of an economic entity in the agricultural sector is a complex multidimensional system. Sustainable development of the subject of business in the agro-industrial complex depends on many heterogeneous factors and conditions, which are understood as the reasons (driving forces) of any process determining its character or its separate features. The order of making decisions depends on the functioning of management accounting. In the context of diversity and heterogeneity of factors, a high degree of their uncertainty, complexity of interactions, study of these factors is a serious problem. Therefore, management personnel should carry out a constant analysis of all factors affecting the enterprise and assess their interaction, which reflects the cause-and-effect relations that characterize the sustainable development of the agro-industrial complex. The aim of the article is the justification of theoretical provisions and the development of practical recommendations for the development of analytical support of management accounting in the management of sustainable development of agricultural organizations. Objectives of the research: to study theoretical aspects and methodological tools, to determine the set of factors of sustainable development of a business entity, to develop absolute and relative indicators, which should be applied in management accounting for assessment and analysis of economic, social and environmental sustainability.