Keyword: «management analysis»

the Article is devoted to the transformation of management analysis of production and economic activity of the enterprise and prospects of development of innovative management technologies, by introducing online monitoring and logistics transport management.

In the article is considered the essence of accounting (financial) reporting and its role as information base for management analysis of activity of agricultural enterprises. The characteristics of management and financial accounting are given, the interrelation of accounting, reporting and management analysis is determined, the structure of accounting (financial) reporting of agrarian formations is studied.

The volume-costs-profit method is of great practical importance in studying the risks of financial losses of manufacturing enterprises from irrational management of current assets. The method is based on dividing production costs into conditionally fixed and conditionally variable parts. It is assumed that fixed costs remain unchanged in the relevant volume of production. Variable costs grow proportionally to the increase in production volume. The wide practical use of the method in risk management is hampered by the lack of an information base on production costs with grouping into conditionally fixed and conditionally variable components. The absolute majority of manufacturing enterprises at the present stage use professional accounting programs in accounting. Such programs contain special means of organizing extended analytical accounting, based on the set goal of subsequent analysis of accounting data. The article proposes a methodology for organizing the accounting of production costs with grouping into fixed and variable components by types of activity using the example of the crop production industry of agricultural organizations. The proposed method allows solving the information problem of applied application of the "volume-costs-profit" method. The methodology can be used to develop a special built-in or external program for management accounting and analysis of management parameters in the crop production sector of agricultural enterprises.