Analysis of Modern Instruments for Strategic Management Accounting at Agricultural Enterprises

Abstract

In modern realities of enterprises functioning, methods that keep management records play an important role. Therefore, it is always relevant to assess effectiveness of existing methods, find opportunities for their improvement or consider new accounting instruments. In this work, the emphasis is on the analysis of strategic management tools within the framework of the Republic of Tajikistan and the country's agricultural sector, the reason for which is its significant role in the effective development of the state's economy. Thus, the purpose of the work is to show the principles of choosing strategic accounting tools at agricultural enterprises in Tajikistan and to assess their effectiveness. Analysis was the main research method in the research; in addition, modelling, abstraction, historical approach and other tools played an important role. The work analysed the main features of accounting in the Republic of Tajikistan in the context of modern strategic management at agricultural enterprises. The article also briefly describes the current state of the agricultural sector, its role in the functioning of the country's economy and its development prospects. In addition, the features of three main strategic methods of cost management were analysed, namely, “standard costing”, “direct costing” and Activity Based Costing; the work describes advantages and disadvantages a company can receive using one of these methods. The article adds new knowledge to the concepts of modern strategic management, in particular in the context of agricultural enterprises, and also allows better understanding of the peculiarities of Tajikistan’s economic development and methods of accounting in this country