УДК 338.637

DOI: https://doi.org/10.36887/2415-8453-2020-2-27

Irina Aleksandrovna KRYUKOVA
Doctor of Economics, Professor, Head of the Department of Accounting and Taxes
Odessa State Agrarian University
Liudmyla Nikolaevna POPOVA
PhD in agricultural sciences, Associate Professor, Associate Professor of Department Field and Vegetable Crops, Odessa State Agrarian University

JEL classification: N50; O13


Introduction. Profit management in modern companies is one of the main areas of management. It is focused on solving one of the most difficult tasks of management – maximizing the size of the company’s net financial result. The process of profit management is inextricably linked with the preparation and submission of financial statements, analytical materials, control and monitoring data. Without this information, management decisions are impossible. The formation of a comprehensive system of accounting and analytical support for profit management is a primary condition for the implementation of management tasks for the formation, distribution and use of net financial results.

Purpose. The purpose of the article is to substantiate the composition of the system elements of accounting and analytical support for profit management of business entities of the agricultural sector, taking into account the existing problematic aspects in domestic practice and the use of foreign experience of profit management information.

Methods used. The set of universal and specific research methods have been used in the article: methods of theoretical generalizations (analysis, synthesis, abstract-logical method), economic-statistical methods, method of comparison.

Results. The system elements composition of accounting and analytical support for the profits management of agricultural businesses is grounded in the article. The assessment of the current level of enterprises profitability in the domestic agricultural sector of the economy has been conducted. The spectrum of the main problem aspects of the existing accounting and analytical system of profit management support at modern agricultural formations is defined. Some shortcomings of the financial statements of agricultural enterprises were found, prepared according to national standards in comparison with foreign practice.

Keywords: accounting and analytical support, profit management, profitability, agricultural management, financial reporting, agribusiness entities.


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The article was received 11.03.2020