ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF THE MANAGEMENT ACCOUNTING DEVELOPMENT IN CONDITIONS OF ECONOMIC UNCERTAINTY

Abstract

The need to improve (in a short time) the socio-economic situation in the country appears as a key and most significant priority given in the National Security Strategy of the Russian Federation. Another global economic crisis aggravated by a medical crisis (pandemic), has collapsed the rates of economic growth in almost all regions of the Russian Federation. This situation is even worsening due to the forced preservation of the raw material export as a priority model for the national economy development, a decrease in its competitiveness and a high dependence of the main economy areas on the external economic environment. Chronic adherence of the national economy development to the raw material export model has formed the uneven development of regional economies, systemic unemployment in most constituent entities of the Russian Federation, and a progressive shortage of highly qualified specialists in some regions. Ensuring the sustainable development of the Russian agro-industrial complex and increasing in its economic efficiency are associated with the need to build the prerequisites and conditions necessary for these purposes, one of the main places among which belongs to management accounting. This is natural, because economic relations having viewed through the prism of managerial accounting form the basis for the rise and significant increase in agricultural production, ensuring its safety, appropriate processing, and timely sale of products. Modern strategic management organizational systems of economic entities in the agro-industrial complex have a significant impact on the agro-industrial production efficiency growth. It is clear that this requires the formation of an appropriate accounting and analytical information base, the creation of financial and management accounting, further development of organizational and methodological provisions for the development of management accounting and its organization by centers of responsibility and production management in conditions of economic uncertainty. It is about enhancing the operational and analytical qualities of accounting information. The approaches to the formation of accounting information that have been developed at the end of the 20th century are largely outdated and do not meet the requirements of new (market) economic thinking and do not allow effectively and systematically solve a set of main strategic management tasks by diverse economic entities in modern market structures of the agroindustrial complex in conditions of economic uncertainty. Market thinking presupposes flexibility, operational adaptation and orientation towards progressive forms of management in the structures of the agro-industrial complex and beyond. It should also be noted that the main theories of management accounting are built consistent with the formal logic principles; this does not allow considering to the necessary extent the depressiveness and stagnation of the economy when developing management decisions. The multidimensionality and heterogeneity of the problems facing the system of modern enterprise management determine the diverse nature of relationships, and also contribute to the instrumental and methodological disunity of elements and models of management accounting. The above circumstances actualize the contradiction between the development level and effective use of appropriate technologies and management accounting tools and the lack of their content for use in conditions of economic uncertainty. All this, of course, speaks of the need for fundamental changes in the system of Russian accounting and management of agro-industrial production, which prompted us to take up this research topic.