FEATURES OF MANAGEMENT ACCOUNTING ORGANIZATION AT AGRICULTURAL ENTERPRISES AND CHALLENGES IN ITS IMPLEMENTATION

Authors

  • Mykhailo Bryk cand.sc.(econ.), assoc. prof., associate professor at the department of fundamental and special disciplines, Novovolynsk Education and Research Institute of Economics and Management of West Ukrainian National University, Novovolynsk

DOI:

https://doi.org/10.37332/

Keywords:

management accounting, agricultural enterprises, cost accounting, management decisions, internal reporting, cost calculation, information support, financial stability, functional management, agricultural sector

Abstract

Bryk M.M. FEATURES OF MANAGEMENT ACCOUNTING ORGANIZATION AT AGRICULTURAL ENTERPRISES AND CHALLENGES IN ITS IMPLEMENTATION

Purpose. The aim of the article is an analysis of the main challenges in implementing and operating management accounting at enterprises in the agricultural sector, as well as identifying areas for improving its organization under current economic conditions.

Methodology of research. The methodological basis of the study consists of general scientific and specialized methods for analysing economic processes. The monographic method was used in reviewing scientific works by domestic and foreign scholars on the theoretical foundations of management accounting. The analytical method was applied to study the current state of management accounting organization in agricultural enterprises and to identify factors hindering its implementation. The comparative method was used to contrast traditional and functional approaches to management organization, as well as various approaches to cost classification. The abstract and logical method was applied to generalize the research results, formulate conclusions, and develop proposals for improving the management accounting system. The systematic approach allowed for a comprehensive assessment of the interrelationship between accounting and analytical support and the management process of agricultural enterprises. The informational basis of the study consisted of legislative and regulatory acts of Ukraine, scientific works by domestic and foreign scholars, as well as practical materials on the activities of agricultural enterprises.

Findings. This article examines the current state of management accounting in agricultural enterprises and identifies the main factors hindering its implementation. These include the inadequacy of regulatory and methodological support, insufficient professional training of specialists, a traditional approach to management, and limited use of modern methods of cost accounting and analysis. The article substantiates the need to improve the management accounting system by introducing a functional approach to management, developing internal reporting, modernizing the Chart of Accounts, and applying modern cost calculation methods. It is established that an effective management accounting system will contribute to improving information support, optimizing costs, and enhancing the efficiency of agricultural enterprise management.

Originality. Approaches to organizing management accounting in agricultural enterprises have been improved by substantiating the need to establish a separate class of accounts for management accounting purposes, refining the cost classification system, and implementing a functional approach to enterprise management. Theoretical provisions regarding the role of management accounting as an integrated accounting and analytical system focused on providing information support for strategic and operational management have been further developed.

Practical value. The practical significance of the obtained results lies in identifying areas for improving the management accounting system in agricultural enterprises. Implementing the proposed approaches will help improve the quality of accounting and analytical support for management, enhance cost control, increase the efficiency of resource utilization, and ensure more informed management decision-making in an unstable economic environment.

Key words: management accounting, agricultural enterprises, cost accounting, management decisions, internal reporting, cost calculation, information support, financial stability, functional management, agricultural sector.

References

1. Bila, Yu. and Bilyi, A. (2024), “Problematic issues of management accounting in agricultural enterprises”, Visnyk ekonomiky, Iss. 4, pp. 155-163, DOI: 10.35774/visnyk2024.04.155.

2. Plaksiienko, V.Ya. (Ed.) (2021), Bukhhalterskyi oblik yak nauka; vid osnov do naukovoi kartyny svitu [Accounting as a science: from basics to the scientific picture of the world], coll. monograph, “Tsentr uchbovoi literatury”, Kyiv, Ukraine, 340 p.

3. Butynets, F.F., Davydiuk, T.V., Maliuha, N.M. and Chyzhevska, L.V. (2002), Bukhhalterskyi upravlinskyi oblik [Management accounting], textbook, PP “Ruta”, Zhytomyr, Ukraine, 480 p.

4. Ministry of Finance of Ukraine (1999), Accounting Regulation (Standard) 16 “Expenses” dated 31.12.1999 no. 318, available at: http://zakon5.rada.gov.ua/laws/show/z0027-00 (access date February 01, 2026).

5. Holov, S.F. (2023), Upravlinskyi oblik [management accounting], textbook, “Tsentr uchbovoi literatury”, Kyiv, Ukraine, 532 p.

6. Dovzhyk, O.O. and Harkusha, S.A. (2014), “Management accounting at agricultural enterprises: features of construction”, Visnyk Kharkivskoho natsionalnoho ahrarnoho universytetu im. V.V. Dokuchaieva. Seriia: Ekonomichni nauky, no. 4, pp. 124-135.

7. Zadorozhnyi, Z.-M.V., Muravskyi, V.V., Semaniuk, V.Z. and Ometsinska, I.Ya. (2023), Upravlinskyi oblik [management accounting], tutorial, VPTs “Universytetska dumka”, Ternopil, Ukraine, 293 p.

8. Zadorozhnyi, Z.-M.V. and Ometsinska, I.Ya. (2020), “Internal reporting in the enterprise management system”, Visnyk Ternopilskoho natsionalnoho ekonomichnoho universytetu, Issue 4, pp. 169-184, DOI: https://doi.org/10.35774/visnyk2020.04.169.

9. Kushnir, T.B. and Verbytska, V.I. (2016), “Management accounting in the system of organizational, informational and methodological support of competitiveness of agro-industrial enterprises”, Ekonomichna stratehiia i perspektyvy rozvytku sfery torhivli ta posluh : zb. nauk. pr., no. 2(24), pp. 198-208, DOI: https://doi.org/10.26642/jen-2019-3(89)-129-136.

10. Mossakovskyi, V.B. (2013), “Features of management accounting in agricultural enterprises”, Ekonomika APK, no. 3, pp. 40-45.

11. Panchenko, O.D. (2019), “Influence of agricultural industry features on management accounting”, Biznes Inform, no. 4, pp. 274-279, DOI: https://doi.org/10.32983/2222-4459-2019-4-274-279.

12. The Verkhovna Rada of Ukraine (1999), The Law of Ukraine “On accounting and financial reporting in Ukraine” dated 16.07.1999 no. 996-XIV, available at: https://zakon.rada.gov.ua/laws/show/996-14#Text (access date February 01, 2026).

13. Ryzhykova, N.I., Birchenko, N.O. and Bohomolov, O.O. (2024), “The role of accounting and analytical systems in ensuring investment security in the agricultural sector of Ukraine”, Ekonomika ta suspilstvo, Issue no. 68, DOI: https://doi.org/10.32782/2524-0072/2024-68-121.

14. Sadovska, I.B. and Tluchkevych, N.V. (2008), Orhanizatsiia upravlinskoho obliku v silskohospodarskykh pidpryiemstvakh: teoriia i praktyka [Organization of management accounting in agricultural enterprises: theory and practice], monograph, Lutsk National Technical University, Lutsk, Ukraine, 351 p.

15. Hutsalenko, L.V., Kolesnikova, O.M., Lepetan, I.M. et al. (2020), Upravlinskyi oblik [Management accounting], tutorial, Tsentr uchbovoi literatury, Kyiv, Ukraine, 371 p.

Downloads

Published

2026-05-18

Issue

No. 2 (2026): INNOVATIVE ECONOMY

Section

Статті

License

Open-access articles (open-access journals)

Authors whose articles are published in open-access retain all rights to the content of the articles.

Open access articles are committed to be published under Creative Commons Attribution (CC BY) 4.0. This license allows others to distribute, edit, correct and build upon your work, even commercially, as long as they indicate your authorship. Detailed information at Creative Commons site: https://creativecommons.org/licenses/by/4.0/

Permissions for open-access journals

If the article is published in open-access under CC BY 4.0 or CC BY-NC 4.0 (which was possible till the 15th of December, 2018) licenses, users may reproduce it in accordance with their terms.

Additionally, if the article had been published under CC BY-NC 4.0 (this license authorizes others to download your works and share them with others as long as they indicate your authorship, but they can’t use them commercially in any case.), the use for the following commercial purposes requires permission:

– reproduction of content in a work or product intended for sale;

– reproduction in presentations, brochures or other marketing materials used for commercial purposes;

– distribution of the content to promote or market a person, product, course, service or organization;

– text and data mining for the purpose of creating a saleable product or product which benefits from promotional or advertising revenue;

– use of the content by a commercial entity or individual for the purposes of remuneration, directly or indirectly through sale, licensing, promotion or advertising;

– linking to the content (in an email, webpage, portable electronic device or otherwise) for the specific purpose of marketing or advertising a person, product, course, service or organization for commercial benefit.

For further details and permission requests, please contact.

How to Cite

“FEATURES OF MANAGEMENT ACCOUNTING ORGANIZATION AT AGRICULTURAL ENTERPRISES AND CHALLENGES IN ITS IMPLEMENTATION”. INNOVATIVE ECONOMY, no. 2, May 2026, pp. 114-23, https://doi.org/10.37332/.