MANAGEMENT ACCOUNTING OF MACRO ENVIRONMENT, MESA ENVIRONMENT AND MICRO ENVIRONMENT IN AGRARIAN BUSINESS

Abstract

An important and difficult problem in the agricultural business is not only the production of crop and livestock products, but also their processing. Agricultural business has a great impact on the country’s economy in modern times. In the conditions of the modern market, there is an increasing demand for the study of the theory and practice of management accounting and its features in relation to a specific target audience. Among the variety of agricultural organizations that has emerged, the most important is to determine priorities in improving our own business in order to increase its efficiency and uniqueness. For reliable information and analytical support for agricultural business and management decisions, it is necessary to keep management records in organizations (production accounting, budgeting, management, planning, analysis, evaluation, abstraction, etc.). At the present stage of economic relations between business entities, it can be said that the success of any agricultural business depends largely on management accounting, which should point to the advantages, novelty and main features of the business that distinguish it from its competitors in the field of agriculture. The success of management accounting, as an instrument of the entire business mechanism of an economic entity, is currently determined by three main factors: purposefulness; systematic character; and clearly defined quality of information provision for management decision-making. Any management decision made in the agricultural business should be based on timely analyzed information on the macro environment, the environment and the microenvironment. Thus, management accounting gives impetus to the development of agricultural business on the basis of the studied factors.