INFORMATION SUPPORT OF THE FORMATION OF THE BUSINESS MODEL IN THE MANAGEMENT ACCOUNTING SYSTEM

Issue № 5, 2016, article № 6, pages 35-46

Section: Problems of efficient management

Language: Russian

Original language title: ИНФОРМАЦИОННОЕ ОБЕСПЕЧЕНИЕ ПРОЦЕССА ФОРМИРОВАНИЯ БИЗНЕС-МОДЕЛИ В СИСТЕМЕ УПРАВЛЕНЧЕСКОГО УЧЕТА

Keywords: AGRICULTURE, INVESTMENT ATTRACTION, MANAGEMENT ACCOUNTING, STRATEGIC ACCOUNTING, BUSINESS MODEL, INTEGRATED REPORTING

Abstract: In the conditions of complication of structure of modern business a necessary factor of preservation of a strong financial position of the agricultural organizations is need of improvement of quality of the made administrative decisions. Every year, management accounts are increasingly being implemented in the activity of agricultural organizations. In the conditions of dynamic tools of management accounting in the corporate environment, its methodology undergoes some changes in the process of adaptation to the specific conditions of domestic business and industry characteristics. In this regard, many of the approaches to the development of information, economic units control system in the agricultural sector of the economy, has undergone significant changes. The features of the formation of the business model of agricultural organizations, specifying the essential contents of each of its sections (counterparties economic entity, activities, key resources and processes; consumer product value; characterization of interaction with customers, the formula of profit, market parameters subjects functioning) are given the tools and technology management accounting for each item of business models that contribute to obtaining relevant information for strategic decision-making. It is concluded that the feasibility of disclosing information on the business model implemented by Agriculture Organization as part of an integrated reporting or in the notes to the financial statements, which will subsequently lead to more efficient provision of information requests the main stakeholder groups and increase the investment attractiveness of the agricultural organizations.

Authors: Kostiukova Elena Ivanovna, Bobryshev Aleksei Nikolaevich