Model of cross-entity management accounting system in agribusiness entities

DOI

10.2991/ies-18.2019.32How to use a DOI?

Keywords

management accounting, open-book accounting, target profit, analytical maps, cross-entity relationship

Abstract

This paper reveals a model of cross-entity management accounting, which is new to the Russian economy. It discusses the peculiarities of cross-entity accounting implementation by the agribusiness sector entities. It proposes a mechanism and document tools of analytical information exchange among entities using a variety of calculation systems. Launching a model of a cross-entity management accounting system in agribusiness practices takes entities to a state-of-the-art level of cooperation and interaction, thus allowing competitive positions in the agricultural product market to be consolidated.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Liudmila Khoruzhiy
AU  - Yuriy Katkov
PY  - 2019/11
DA  - 2019/11
TI  - Model of cross-entity management accounting system in agribusiness entities
BT  - Proceedings of the Third International Economic Symposium (IES 2018)
PB  - Atlantis Press
SP  - 230
EP  - 238
SN  - 2352-5428
UR  - https://doi.org/10.2991/ies-18.2019.32
DO  - 10.2991/ies-18.2019.32
ID  - Khoruzhiy2019/11
ER  -