Dusaeva EM, Kurmanova AKh, Dusaeva AKh.

How to organize management accounting in agrarian enterprises according to the elemental status of cattle

DOI: 10.33284/2658-3135-102-2-88

UDC 636.08:631.1(470.56)

How to organize management accounting in agrarian enterprises according to the elemental status

of cattle

E M  Dusaeva1, A Kh Kurmanova2,A Kh Dusaeva3

1 Federal Research Center for Biological Systems and Agrotechnologies of the Russian Academy of Sciences (Orenburg, Russia)

2 Orenburg State University (Orenburg, Russia)

3 All-Russian Research Institute of Organization of Production, Labour and Management in Agriculture – branch of FSBSI «Federal Scientific Center of Agrarian Economics and Social Development of Rural Territories – All-Russian Research Institute of Agricultural Economics» (Moscow, Russia)

Summary. The article reveals the need to create management accounting systems in agricultural enterprises based on the research of elemental status of beef cows.In management accounting in the horizontal

model of analytical accounting, each cow is determined as a center (carrier) of costs with complete and detailed zootechnical, veterinary and economic information. It is scientifically substantiated that, according to the content of microelements in hair of cows, various feed additives that improve health and reproductive functions are adjusting the content of feeding diets. Timely management decisions to preserve the main herd of cows make it possible to more fully utilize the genetic potential of pedigree cattle, reduce economic losses from barley, and short-term economic use of cows. This increases the economic efficiency of production in beef cattle.

The gross production of beef decreased from 4.3 to 1.6 million tons and the number of cattle decreased from 57.0 to 18.2 million heads for the period from 1990-2018 in beef cattle breeding. The solution of the tasks on the increase of beef production is possible at a close link of scientific and agricultural organizations. Effective management of beef cattle and ensuring biological and environmental safety in rural areas require in-depth laboratory tests of blood and animal hair.

Scientific support of management decisions on the elemental status of cattle implies the revival of economically advantageous relations of producers and scientific institutions. Measures to improve the economic efficiency of agricultural production can be stimulated at different levels of government through preferential grants to enterprises associated with research centers, or the provision of benefits in rental lands, exemption or reduction of local environmental and other fees.

Key words: management accounting, breeding,biological assets, cost centers, management decisions, reproductive functions of cows, elemental status, effect, efficiency, Orenburg region.

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    Dusaeva Evgeniya Muslimovna, Dr. Sci. (Econ.), Professor, Leading Researcher of EconomicAnalysisandForecastingGroups,Department for Beef Cattle Technology and Beef Production, Federal Research Center for Biological Systems and Agrotechnologies of the Russian Academy of Sciences, 460000, Orenburg, Russia, 29, 9 Januarya St., tel.: 8-961-932-65-61, e-mail: gachok_muslim@mail.ru

    Kurmanova Aliya Khamitovna, Cand. Sci. (Econ), Assoc. Prof.,DepartmentofAccounting, AnalysisandAudit, Orenburg State University, 13, Pobedy Avenue, 460018, Orenburg, Russia,tel.:8-905-816-83-00, e-mail: aleka_k@mail.ru

    Dusaeva Ainara Khamitovna, Cand. Sci. (Econ),Leading Researcher of Department of Economics of industries and forms of managing, All-Russian Research Institute of Organization of Production, Labour and Management in Agriculture – branch of FSBSI «Federal Scientific Center of Agrarian Economics and Social Development of Rural Territories – All-Russian Research Institute of Agricultural Economics», 111621, Moscow, Russia, 15, St. Orenburgskaya, tel.:/fax 8-495-700-06-71, e-mail: vniitusx@mail.ru

Received: 24 April 2019; Accepted: 17 June 2019; Published: 28 June 2019

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