MANAGEMENT ACCOUNTING: MODERNIZATION OF CURRENT PRODUCTION BY INTRODUCING A NEW MANUFACTURING PRODUCT
DOI 10.12737/2073-0462-2023-138-146 УДК 657.1
Keywords:
management accounting, business planning, liquid organic fertilizers, production.Abstract
In modern conditions of competition in business, management accounting is designed to quickly respond to new technological opportunities for expanding the range of products, including through modernization, the purchase of additional equipment and the production of products using waste from existing production. The purpose of the
study is to develop a management solution for the development of new production on the existing raw material base (waste
from existing production) through the timely application of management accounting tools (monitoring, business planning).
An algorithm for the implementation of the project was determined by classifying the factors influencing the growth of
production volume, product sales and improving its quality. The initial costs for the preparation and launch of a new production on the basis of the existing one will amount to 48.2 million rubles, the estimated annual profit from the production
of liquid organic fertilizers is 264.6 million rubles. The main principles for the formation of favorable micro- and macroeconomic conditions in management accounting are proposed: monitoring studies of the internal and external environment,
business planning. Their implementation will contribute to the adoption of managerial decisions on the introduction of new
production by analyzing their own capabilities (resources) and attracting borrowed funds, taking into account the demand
and places of sale of the manufactured product. It is proposed to combine the stages of commissioning a new production
facility (construction and launch of a production complex for biohumus production, a complex for obtaining liquid organic
fertilizer; construction and launch of a bottling and packaging line for liquid organic fertilizer) with the stages of implementing a product output project, which favorably affects efficiency.
References
1. Criteria and indicators of synergistic efficiency of food industry enterprise management / D.V. Kondratiev, А.K. Osipov, E.A.Gainutdinova, et al. // IOP Conference Series: Earth and Environmental Science. Сер. "International Scientific and Practical Conference: Development of the Agro-Industrial Complex in the Context of Robotization and Digitalization of Production in Russia and Abroad, DAICRA 2021". IOP Publishing Ltd., 2022. Vol. 949. P. 012080. URL: https://iopscience.iop.org/article/10.1088/1755-1315/949/1/012080 (дата обращения: 08.11.2022)
2. Khoruzhy L.I., Gupalova T.N., Katkov Yu.N. Integration as a foundation for the establishment of a new model of accounting reporting in agrarian organization // International Journal of Innovative Technology and Exploring Engineering. 2019. Vol. 8. No. 8. Р. 3064–3070.
3. Алборов Р.А., Концевая С.М., Хоружий Л.И. Развитие методики оценки и учета сельскохозяйственной продукции // Экономика сельскохозяйственных и перерабатывающих предприятий. 2021. № 6. С. 32–39.
4. Парфенова, К. А. Организация управленческого учета в Google Docs / К. А. Парфенова, Э. Р. Салахутдинова, З. А. Давлетшина // Развитие бухгалтерского учета и аудита в условиях цифровой экономики : Сборник научных трудов по материалам Международной научно-практической конференции посвященной 100-летию Казанского государственного аграрного университета, Казань, 24–25 мая 2022 года. – Казань: Казанский государственный аграрный университет, 2022. С. 241-246.
5. Классификация и моделирование интегрированного учета и планирования затрат на производство сельскохозяйственной продукции / Р.А. Алборов, Л.И. Хоружий, С.М. Концевая и др. // Бухучет в сельском хозяйстве. 2021. № 1. С. 20–31.
6. Efficiency of corporate finance: formation of accounting and management tools / Klychova G., Zakirova A., Nigmetzyanov A., et al. // E3S Web of Conferences 2021. Vol. 273. P. 10038. URL: https://www.e3s-conferences.org/articles/e3sconf/abs/2021/49/e3sconf_interagromash2021_10038/e3sconf_interagromash2021_10038.html (дата обращения: 14.04.2022) doi: 10.1051/e3sconf/202127310038.
7. Контрольное обеспечение системы управления затратами предприятий / Г. С. Клычова, А. Р. Закирова, Н. Н. Нигматуллина [и др.] // Вестник Казанского государственного аграрного университета. 2021. Т. 16, № 4(64). С. 115-121. DOI 10.12737/2073-0462-2022-115-121.
8.Салахутдинова, Э. Р. Концепция постановки управленческого учета на предприятиях в условиях социальной ответственности бизнеса / Э. Р. Салахутдинова // Современное состояние и перспективы развития технической базы агропромышленного комплекса : Научные труды Международной научно-практической конференции, посвященной памяти д.т.н., профессора Мудрова П.Г., Казань, 28–29 октября 2021 года. – Казань: Казанский государственный аграрный университет, 2021. С. 476-480.
9. Управленческий учет, учет затрат, контроллинг в развитие пушного звероводства / Л. М. Мавлиева, З. Р. Закиров, А. Р. Хайруллина, М. М. Низамутдинов // Профессия бухгалтера - важнейший инструмент эффективного управления сельскохозяйственным производством : Сборник научных трудов по материалам X Международной научно-практической конференции, посвященной памяти профессора В.П. Петрова, Казань, 15–16 марта 2022 года. – Казань: Казанский государственный аграрный университет, 2022. С. 586-593.
10. Остаев Г. Я., Клычова А.С., Соколова И.Н. Управленческий учет макросреды, мезосреды и микросреды в аграрном бизнесе // Вестник Казанского ГАУ. 2019. Т. 14. № (52). С. 145–151. doi: 10.12737/article_5ccedf7810aeb6.58459686.
11. Разработка финансовой стратегии в управленческом учете / Г. Я. Остаев, Г. С. Клычова, В. А. Соколов, К. З. Мухамедзянов // Вестник Казанского государственного аграрного университета. 2019. Т. 14, № 2(53). С. 170-175. DOI 10.12737/article_5d3e162ce33544.34158848.
12. Analytical support of management accounting in managing sustainable development of agricultural organizations / A. Zakirova, G. Klychova, G. Ostaev [et al.] // E3S Web of Conferences 2020. Vol. 164. 10008.URL: https://www.e3s-conferences.org/articles/e3sconf/abs/2020/24/e3sconf_tpacee2020_10008/e3sconf_tpacee2020_10008.html (дата обращения: 14.04.2022) DOI 10.1051/e3sconf/202016410008
13. Assessment of the influence of spatial effects on the efficiency of agriculture in european countries and Russia / S.R. Kontsevaya, A.I. Metlyahin, E.I. Kostyukova, et all. // The Challenge of Sustainability in Agricultural Systems. Heidelberg: Springer International Publishing. 2021. Vol. 205. Р. 239–246.
14. Management accounting of agricultural production: improving planning and standardization of costs in the management information system / G.R. Kontsevoi, D.N. Ermakov, N.I. Rylova, et al. // Amazonia Investiga. 2020. Vol. 9. No. 27. Р. 284–293.
15. Management of agricultural crops production depending on land quality and intensification factors / R.A. Alborov, D.A. Karagodin, S.M. Kontsevaya, et al. // Revista de la Universidad del Zulia. 2022. Vol. 13. No. 36. Р. 80–92.
16. Prospects of agricultural business in the Republic of Tatarstan / F. N. Mukhametgaliev, L. F. Sitdikova, M. M. Khismatullin [et al.] // International Scientific-Practical Conference “Agriculture and Food Security: Technology, Innovation, Markets, Human Resources” (FIES 2019) : International Scientific-Practical Conference “Agriculture and Food Security: Technology, Innovation, Markets, Human Resources” (FIES 2019), Kazan, 13–14 ноября 2019 года. – Kazan: EDP Sciences, 2020. – P. 00083.
1. Kondratiev DV, Osipov AK, Gaynutdinova EA. Criteria and indicators of synergistic efficiency of food industry enterprise management. [Internet]. IOP Conference Series: Earth and Environmental Science. Ser. “International Scientific and Practical Conference: Development of the Agro-Industrial Complex in the Context of Robotization and Digitalization of Production in Russia and Abroad, DAICRA 2021”. IOP Publishing Ltd., 2022; Vol.949. 012080 p. [cited 2022, November 08]. Available from: https://iopscience.iop.org/article/10.1088/1755-1315/949/1/012080.
2. Khoruzhy LI, Gupalova TN, Katkov YuN. Integration as a foundation for the establishment of a new model of accounting reporting in agrarian organization. International Journal of Innovative Technology and Exploring Engineering. 2019; Vol.8. 8. 3064-3070 p.
3. Alborov RA, Kontsevaya SM, Khoruzhiy LI. [Development of methods for assessing and accounting for agricultural products]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii. 2021; 6. 32-39 p.
4. Parfenova KA, Salakhutdinova ER, Davletshina ZA. [Organization of management accounting in Google Docs]. Development of accounting and auditing in the digital economy: A collection of scientific papers based on the materials of the International scientific and Practical Conference dedicated to the 100th anniversary of Kazan State Agrarian University, Kazan, May 24-25, 2022. Kazan: Kazan State Agrarian University. 2022; 241-246 p.
5. Alborov RA, Khoruzhiy LI, Kontsevaya SM. [Classification and modeling of integrated accounting and cost planning for the production of agricultural products]. Bukhuchet v sel'skom khozyaistve. 2021; 1. 20-31 p.
6. Klychova G, Zakirova A, Nigmetzyanov A. Efficiency of corporate finance: formation of accounting and management tools. [Internet]. E3S Web of Conferences 2021; Vol.273. 10038 p. [cited 2022, April 14]. Available from: https://www.e3s-conferences.org/articles/e3sconf/abs/2021/49/e3sconf_interagromash2021_10038/e3sconf_interagromash2021_10038.html, doi: 10.1051/e3sconf/202127310038.
7. Klychova GS, Zakirova AR, Nigmatullina NN. [Control support of the enterprise cost management system]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. 2021; Vol.16. 4(64). 115-121 p. DOI 10.12737/2073-0462-2022-115-121.
8. Salakhutdinova ER. [The concept of setting management accounting at enterprises in the context of social responsibility of business]. The current state and prospects for the development of the technical base of the agro-industrial complex: Scientific papers of the International Scientific and Practical Conference dedicated to the memory of Doctor of Technical Sciences, Professor P.G. Mudrov, Kazan, October 28-29, 2021. Kazan: Kazan State Agrarian University. 2021; 476-480 p.
9. Mavlieva LM, Zakirov ZR, Khairullina AR, Nizamutdinov MM. [Management accounting, cost accounting, controlling in the development of fur farming]. The profession of an accountant is the most important tool for effective management of agricultural production : A collection of scientific papers on the materials of X International Scientific and Practical Conference dedicated to the memory of Professor V.P. Petrov, Kazan, March 15-16, 2022. – Kazan: Kazan State Agrarian University, 2022; 586-593 p.
10. Ostaev GYa, Klychova AS, Sokolova IN. [Managerial accounting of macroenvironment, mesenvironment and microenvironment in agricultural business]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. 2019; Vol. 14. (52). 145-151 p. doi: 10.12737/article_5ccedf7810aeb6.58459686.
11. Ostaev GYa, Klychova GS, Sokolov VA. [Development of financial strategy in management accounting]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. 2019; Vol.14. 2(53). 170-175 p. DOI 10.12737/article_5d3e162ce33544.34158848.
12. Analytical support of management accounting in managing sustainable development of agricultural organizations / A. Zakirova, G. Klychova, G. Ostaev [et al.] // E3S Web of Conferences 2020. Vol. 164. 10008. URL: https://www.e3s-conferences.org/articles/e3sconf/abs/2020/24/e3sconf_tpacee2020_10008/e3sconf_tpacee2020_10008.html. DOI 10.1051/e3sconf/202016410008
13. Kontsevaya SR, Metlyahin AI, Kostyukova EI. Assessment of the influence of spatial effects on the efficiency of agriculture in European countries and Russia. The Challenge of Sustainability in Agricultural Systems. Heidelberg: Springer International Publishing. 2021; Vol. 205. 239-246 p.
14. Kontsevoy GR, Ermakov DN, Rylova NI. Management accounting of agricultural production: improving planning and standardization of costs in the management information system. Amazonia Investiga. 2020; Vol.9. 27. 284-293 p.
15. Alborov RA, Karagodin DA, Kontsevaya SM. Management of agricultural crops production depending on land quality and intensification factors. Revista de la Universidad del Zulia. 2022; Vol.13. 36. 80-92 p.
16. Mukhametgaliev FN, Sitdikova LF, Khismatullin MM. Prospects of agricultural business in the Republic of Tatarstan. International Scientific-Practical Conference “Agriculture and Food Security: Technology, Innovation, Markets, Human Resources” (FIES 2019) : International Scientific-Practical Conference “Agriculture and Food Security: Technology, Innovation, Markets, Human Resources” (FIES 2019). Kazan, 13–14 noyabrya 2019 goda. Kazan: EDP Sciences, 2020. 00083 p.
Downloads
Published
How to Cite
Issue
Section
Categories
License
Copyright (c) 2026 Vestnik of Kazan state agrarian university
This work is licensed under a Creative Commons Attribution 4.0 International License.
Метаданные научных статей, включая название, аннотацию, сведения об авторах, список литературы, идентификаторы и иные элементы библиографического описания для дальнейшего неограниченного использования, передаются в редакцию с правом их неограниченного использования на условиях открытой лицензии Creative Commons Attribution (CC BY).
