Improvement of management and its accounting and evaluation functions in agricultural production
The article considers the issues of improving management and its accounting and evaluation functions in agriculture. The prerequisites of objective necessity of rationalization of agricultural managerial system, management accounting and cost control, evaluation of output products in agricultural production are proved. Priority development directions of the production management system, input accounting and control, output evaluation and input-output analysis of agricultural activities are defined. Business, informative and methodological aspects of management development are proposed. The technique of fair value measurement of agricultural production for determining its gross value for the purpose of marginal revenue analysis in the agricultural management system is developed. The model of organization and the process of effectiveness management of agricultural production are proposed.