| Issue |
E3S Web of Conf.
Volume 222, 2020
International Scientific and Practical Conference “Development of the Agro-lndustrial Complex in the Context of Robotization and Digitalization of Production in Russia and Abroad” (DAIC 2020)
|
|
|---|---|---|
| Article Number | 01008 | |
| Number of page(s) | 6 | |
| Section | Creation and use of Modern Digital, Intelligent, Robotic Systems and Technologies, New Materials and Methods of Construction, Big Data Processing and the Internet of Things in the Agro-Industrial Complex | |
| DOI | https://doi.org/10.1051/e3sconf/202022201008 | |
| Published online | 22 December 2020 | |
Control in the inter-organizational management accounting system
1 Russian State Agrarian University - Moscow Agricultural Academy named after K.A. Timiryazev, Institute of Economics and Agribusiness Management, 49 Timiryazevskaya Str., 127550 Moscow, Russia
* Corresponding author: dka1955@mail.ru
This article discusses the main concepts of the inter-organizational cooperation model, inter-organizational accounting and analytical system and the role of control in the management accounting system of partners. The main objective of the research is to build a management accounting model of enterprises at the inter-organizational level, which operates on the basis of self-organization and takes into account different levels of interaction of the enterprise. The management accounting model focuses on the role and place of control in the complex structure of relationships between enterprises and partners in the framework of inter-organizational management accounting. The control element is an important part of building a fundamentally new inter-organizational accounting and analytical system. This is due to the complexity of this structure, the presence of an unlimited number of subjects of inter-company relations and management levels. Establishing an effective control system will prevent a conflict of goals between partnership subjects, balance the interests of partners, and carry out coordinated adoption and implementation of decisions on the functioning and interaction in the network.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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