MANAGEMENT ACCOUNTING OF SYNERGISTIC REVENUES AND EXPENSES IN GRAIN HOLDINGS
The relevance of the research is in the fact that in the search for additional profit, enterprises of the agro-industrial complex find a way out in cooperation and integration transformations that give companies synergistic opportunities. Agro-industrial holdings, due to the specificity of current assets and agricultural machinery, seek to integrate enterprises with similar production activities into their perimeter. In this regard, the scientific problem of improving management accounting techniques for the purpose of generating accounting information about synergistic income and expenses, management reporting that takes into account industry specifics, becomes relevant. Relationships within the group of enterprises that are part of the grain holding structure are studied. The sources of these relationships are identified, and possible forms of organization of joint production processes are identified. Approaches have been developed that allow solving a set of tasks in the management accounting of synergetic effects in income and expenses. The forms of primary accounting documentation and reporting in this area of management accounting are proposed. The purpose of the research is to search for methods of accounting evidence-based fixation of the synergistic effect.
Keywords: operating synergy, synergetic revenues, synergetic expenses, accounting registers, accounting indicators, calculation method.
Highlights:
♦ possible forms of cooperation of grain holdings to achieve the emergence of synergistic effects are identified;
♦ the tasks of management accounting for the synergetic effect in income and expenses are defined;
♦ the main difficulties of forming accounting indicators and reporting data are revealed;
♦ ways to solve the identified problems are suggested.
Elena S. Potokina, Post-graduate student of the Accounting, Statistics and Economic security Department of the Samara State University of Economics.