Improving the cost management accounting system in crop production: comprehensive analysis and recommendations

The purpose is to analyze the state of the cost management accounting system in the crop production sector of the Republic of Kazakhstan, identify key problems, and develop scientifically grounded recommendations for its improvement.

Methods — analytical methods for a detailed study of cost control practices, the chart of accounts, and the current regulatory framework; the principle of synthesis for generalization and integration of scientific, regulatory, and practical information and systematization of theoretical approaches to building an effective internal reporting mechanism; comparative analysis to identify differences and similarities between accounting and administrative documentation, as well as to compare approaches used in different countries in order to assess best technologies and the possibilities of their adaptation; elements of the method of accounting for expenditures and receipts, such as accounting positions and double-entry bookkeeping, were used to reflect business transactions, summarize experience, systematize, and process data.

Results — key shortcomings of the existing organizational structure of accounting in crop production are identified, and directions for its further optimization are proposed. The main barriers include insufficient consideration of industry-specific indicators, a limited composition of included costs, the absence of a unified methodology for constructing categories of accounting items, a low level of operational budgeting, and the lack of a clearly formulated structural strategy oriented toward the goals of corporate monitoring.

Conclusions — to improve the quality of reporting information, it is recommended to develop a production classification of cost parameters, improve elements of financial position plans, introduce operational budgeting, and form a regulated regulatory policy focused on managerial needs. Implementation of the proposed recommendations will enhance the effectiveness of management accounting and significantly improve planning, control, and cost analysis processes.

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