The formation of effective accounting information for managerial decision-making in agricultural enterprises

Abstract

The questions of accounting and analytical support decision-making in agricultural enterprises are considered. The use of modern information technology and information company providing analytical processing credentials is analyzed. A primary document for the operational control over the implementation of decisions taken in the management of agricultural enterprises and the general formula for assessing the quality of management information’s offered. To explore the nature and quality of accounting information in accounting processes at all levels of agricultural production and to identify the factors of monitoring and reporting to ensure the effectiveness and sustainable development of the enterprise. To analyze the contemporary accounting decisions making and analytical systems automating the process of effective decisionmaking and to offer an algorithm for their practical use in activities of agricultural enterprises. For making any decision, regardless the type or the classification criterion, it is necessary to possess complete and quality information, which orients the head to select the optimal solution among the alternative options proposed. Operational tasks which are in modern management of agricultural enterprises require a high level of quality management information, which is formed of accounting and analytical system of the enterprise. The effective element for improving the quality of information on agricultural enterprises is the system of controlling. It is the information-analytical basis for decision, control, correction and analysis of effective managerial decisions and combines management accounting, systematization and processing of management information. Such a system should operate in a company structure because it provides comprehensive information about the work of the company, provides planning, based on targets, represents a real alternative problem solving for managers and oversees their implementation. The use of such a system will reduce a significant part of managerial work that will have a positive impact on the quality of managerial decisions.