Revista
de la
Universidad
del Zulia
Fundada en 1947
por el Dr. Jesús Enrique Lossada
DEPÓSITO LEGAL ZU2020000153
ISSN 0041-8811
E-ISSN 2665-0428
Ciencias del
Agro,
Ingeniería
y Tecnología
Año 13 N° 36
Enero - Abril 2022
Tercera Época
Maracaibo-Venezuela
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Management accounting and economic security in corporate
management of agricultural company operation
Gamlet Y. Ostaev *
Rolan A.Alborov **
Dmitry N. Ermakov ***
Elena V. Belokurova ****
Nikolay V. Artemiev*****
ABSTRACT
The article analyzes management accounting and economic security in the corporate
governance system of an agricultural organization in an integrated manner, regarding the
study of internal and external factors. The objective of the study is to develop an accounting
model in business management, taking into account business development and economic
security. In accordance with this objective, the main task was determined, to develop a
comprehensive mechanism in terms of business development, resource conservation,
production, budgeting and economic security. To develop an accounting model in business
management, taking into account business development and economic security, the
parameterization method was applied by modeling situations under modern conditions. The
need to apply a systematic approach is founded, monitoring indicators are proposed to
determine the risks and various threats to the operation and development of a business.
KEY WORDS: management; agricultural organization; economic security; integration.
* Candidate of Economic Sciences, Associate Professor of Accounting, Finance and Audit, Izhevsk
State Agricultural Academy, 426069, Izhevsk, Studencheskaya Street, 11 Spin-code: 3674-4120.
ORCID: https://orcid.org/0000-0003-0869-7378.
** Doctor of Economics, Professor of the Department of Accounting, Finance and Auditing of the
Izhevsk State Agricultural Academy, 426069, Izhevsk, Studencheskaya Street, 11 Spin-code: 1110-
6205. ORCID: https://orcid.org/0000-0002-8896-1062.
*** Doctor of Economics, Doctor of Political Science, Professor RUDN University 117198, Moscow,
Miklouho-Maclay Street, 6 Spin-code: 6835-3155. ORCID: https://orcid.org/0000-0002-0811-0058.
**** Candidate of Economic Sciences, Associate Professor of the Tyumen Industrial University, a
branch in the city of Nizhnevartovsk, 628600, Khanty-Mansi Autonomous district, Nizhnevartovsk,
Lenin Street., 2 con.9. Spin-code: 6442-4600. ORCID: https://orcid.org/0000-0003-0809-4446.
***** Doctor of Economics, Associate Professor, Professor of the Department of Administrative Law,
Moscow University of the Ministry of Internal Affairs of Russia. V. Ya. Kikotya,117437, Moscow,
Academician Volgin Street12, Spin-code: 1055-3115. ORCID: https://orcid.org/0000-0003-0157-4738.
Recibido: 08/10/2021 Aceptado: 01/12/2021
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Contabilidad de gestión y seguridad económica en la gestión
corporativa de operación de empresas agropecuarias
RESUMEN
El artículo analiza la contabilidad de gestión y la seguridad económica en el sistema de
gobierno corporativo de una organización agropecuaria de forma integrada, en cuanto al
estudio de los factores internos y externos. El objetivo del estudio consiste en desarrollar un
modelo de contabilidad en la gestión empresarial, teniendo en cuenta el desarrollo
empresarial y la seguridad económica. De acuerdo con este objetivo, se determinó la tarea
principal, desarrollar un mecanismo integral en términos de desarrollo comercial,
conservación de recursos, producción, presupuestación y seguridad económica. Para
desarrollar un modelo de contabilidad en la gestión empresarial, teniendo en cuenta el
desarrollo empresarial y la seguridad económica, se aplicó el método de parametrización
mediante el modelado de situaciones en condiciones modernas. Se fundamenta la necesidad
de aplicar un enfoque sistemático, se proponen indicadores de seguimiento para determinar
los riesgos y diversas amenazas para el funcionamiento y desarrollo de un negocio.
PALABRAS CLAVE: gestión; organización agraria; seguridad económica; integración.
Introduction
An important aspect of the successful functioning and economic development of
agricultural organizations is the internal functional analytical structures of accounting and
economic security that register and collect information for further study and corporate
business management.
Current competition, generated under modern conditions in Russian market of
production and product processing, impacts development and introduction of management
accounting into the corporate management system of agricultural companies (Alborov et al.,
2017).
Corporate management is a philosophy in modern economic part of all business
processes and functioning of a complex for making strategic and important management
decisions (Kostyukova and Bobryshev, 2016).
Agricultural company is expected to develop new approaches to improve efficiency of
company operation and expand prospects for further development under conditions of some
risk in the market (Ivashkevich, 2017).
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Economic safety assurance, achieved by establishing analytical centers and
decentralization of management system, is an important aspect of successful functioning and
economic development of agricultural company and whole business (Molchan, et al., 2020;
Frantsisko, et al., 2020).
Management accounting and economic security in the corporate governance of an
agricultural company have an important aspect for the functioning of a business.
The problems of management accounting and economic security of an organization
are highlighted in many works of economists. Considerable experience has been accumulated
in management accounting and economic security of the organization, however, management
accounting from the point of view of economic security and corporate governance has its own
characteristics, so this methodology requires development.
The aim of the study is to develop a management accounting model in corporate
business management, taking into account business development and economic security.
Management accounting in corporate management of a company includes some
functions such as business development management (Kontsevoi, et al., 2020).
Management accounting is a method of study and release of data planned by an owner
of a business. Distributed by special means and communication channels, this data is
intended for definite target users to present and promote business (an idea, final products or
services) (Ostaev, et al., 2020).
Being integral part of economic safety system by its very nature, management
accounting is an economic framework which gives precise estimation of different indicators
influencing business.
Management accounting system comprises data of financial area, tax and management
activity, and target, budget and forecast, and conceptualized conditions of business
operation. This data takes into account some factors and internal and external threats
(Khosiev, et al., 2019).
It should be noted that production cost accounting and output cost determination,
being the integral parts of management accounting, combine data fields of financial and
management accounting in agricultural company (Ostaev, et al., 2019). Data provision
dispatch in rapidly fluctuating internal and external policy and business environment is a
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distinctive and principal tool of management accounting in corporate business management
(Popper, 2012).
Economic and Management Office and Accounting Office (financial, production and
management) as well is expected to make reliable calculation of production cost for the sake
of resource saving and providing production process. Being integral part of the corporate
management structure, Accounting Office should be clearly differentiated by functions and
operational tasks. The structure of accounting department in case of corporate management
of agricultural company operation is presented in Table 1.
Table 1 – The structure of accounting department in corporate management of agricultural
company operation
№
п/п
Accounting department
Management of company operation
1
Financial Accounting
Department
In case of corporate management of company operation
this department executes observing financial discipline
and sustainable utilization of resources.
2
Production Accounting
Department
In case of corporate management of company operation
this department makes cost-information reports on
production (works and services) costs, reveals fund-
drainers and sources of non-manufacturing costs, prepares
loss prevention measures.
3
Management accounting
department
In case of corporate management of company operation
researches on business development. Information is
structured by significance in order to make strategic
decisions.
Compiled by authors
Nowadays management accounting should become the integral information part of
well-organized corporate management system of agricultural company operation. Efficiency
of management of production operation is provided and supported by information about
operation of structural departments and administrative and management departments and
offices.
Choice and detailing of cost-accounting objects in corporate management of
agricultural company operation is determined by specificities of production process and need
and demand in accounting data from the side of business management (Kondratiev, et al.,
2020).
Suggested model of management accounting in corporate business management
regarding business development and economic safety is presented on Fig. 1.
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Fig. 1 – Recommended flowchart of determining model of management accounting in corporate
business management (developed by the author)
Foremost technical and organizational characteristics of core production influence
methodology and arrangement of management accounting in corporate business
management. It is caused by the fact that specificity of industry is mostly expressed at the
production stage. Hence, arrangement of the efficient information system of corporate
business management depends on technical and organizational characteristics of production
and processing of raw materials.
The more comprehensive description of busines characteristics and more detailed
information, the more efficient decision of management to increase production profitability
(Khoruzhy, et al., 2019).
for operational expansion or resources are
company, determined possibility to improve
Utilization of value-based management
reserves and financial resources
Factors of direct influence
- revenue mix and its dynamics.
- financial performance.
- productiveness and business efficiency
Factors of indirect influence
- a kind of business and its scale.
- provision with human, physical and financial resources.
- business resources and extent of their utilization.
Choice of management accounting model
Estimation of factors
influencing financial
condition and development
of business with respect to
indicative view and
resource-based view
Transition to conceptually new
level of management and making
decisions
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Agricultural and processing companies can achieve targets set earlier in planning of
business by means of reliable provision with information, analytical tools and reasonable
management decisions. Any taken management decision should be based upon duly analyzed
information with respect to economic efficiency, practicability, rate of return and efficiency.
In a similar vein, development of a company requires long term outlook estimation of
business with respect to management efficiency of company operation.
Considering the role of management accounting in company operation, it should be
noted that management accounting is estimated insufficiently in Russia (Mukhina, et al.,
2014).
It is caused by the fact that management accounting as a sub-system of bookkeeping
accounting appeared quite recently in Russia. However, increasing scale of business,
technological improvement and need for improvement of business management under crisis
conditions make management accounting more important and cause its extensive use in
management system.
1. Methodology
The theoretical and methodological basis of the research is the specific application of
the theory of scientific knowledge to the subject of research. The research is based on the
dialectical method, which determines the study of economic phenomena and processes in
interrelation and continuous development. During the research, both general scientific
research methods (dialectics, analysis, synthesis, consistency, complexity, analogy,
optimization, etc.) and special techniques and procedures (comparison, grouping,
generalization, etc.) were used.
The new provisions are substantiated by the results of research and observations
obtained by comparative-historical, dialectical-synthetic and abstract-logical methods. The
theoretical basis of the research is the works of domestic and foreign scientists on the
problems of theory and methodology of management accounting. The methodological basis
of the study was formed by the theory of economic development and related theoretical and
practical aspects of the methodology and organization of management accounting.
The significance of the study lies in substantiating the nature of the relationship
between the effectiveness of the development of management accounting and economic
security in the corporate governance of an agricultural organization.
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2. Results and discussion
Achievement of developmental aims of an object and introduction of these aims into
definite business processes are linked with great labor in management accounting and
forecasting of condition of a managed object. Reasonable planned model in management
accounting is always developed with use of monitoring and forecast data which basically
contain analytical results of operation of an economic object over prior periods and other
significant internal and external trends. Consequently, the following functions are observed
at the initial stage of management process:
– multivariable economic analysis as a set of works in estimation of obtained results
(detecting and identification of reserves for further development).
– strategic forecasting as a set of business models of economic actions, which might
take place in future.
– adoption of necessary plans and budgets in order to define actions in further
economic development of an object.
Management accounting in corporate business management is expected to solve long
term outlook problems (Table 2). Development of the model of management accounting in
agricultural company assumes that there are some ways of economic future and economic
condition is variable one.
Agricultural company should stay capable to keep progressive development and assign
its resources to support stable condition under effect of big number of factors of internal and
external environment and impact of instability and uncertainty. Hence, management and
minimization of risks, appearing during operation activity, should be paid special attention.
In order to define top-priority ways of development, monitoring should be carried out
and financial and other indicators of activity should be estimated for budgeting aims as well
(Dalkey and Helmer-Hirschberg, 1962).
There are indicators defining quality of budgeting, which characterizes quality of
management activity, i.e. statistical and dynamic stability (Rokotyanskaya, et al., 2018).
Statistical stability keeps indicators at the same definite level, and dynamic stability
identifies positive changes characterized by development of indicators.
Management decentralization requires arrangement of management accounting by
responsibility centers, that helps estimate results and efficiency of activity of each business
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segment and its share in total result of operation activity of a company.
Table 2– Management accounting in corporate business management as a guarantee of
solving long term outlook problems
No.
Parameter
Planned level
Forecasted level
1
Time slot
Time period for which a
company has or can make
detailed plans of development
of business
Time period which is
out of detailed plans and
budgets.
Nota bene: Distance, space between equally spaced positions is time period
2
Risks
Plans with respect to indicative
specificities do not comprise
big faults and their forming is
not related to unacceptable
costs for business
Formation of plans and
budgets is related to
high extent of
unreliability and/or big
costs.
Nota bene: Risk analysis considers internal and external threats.
3
Information
Utmost detailed and reliable
information concerns future
business process in a company.
Information is
generalized and often
has high extent of
uncertainty.
Nota bene: Detailed elaboration of information is a primary target.
4
Limits
Opportunity of forming
detailed budget is directed from
business operation plans.
Indicators of business
activity should be
modeled in aggregative
view or they should
have probabilistic
nature.
Nota bene: Limits provide answers on questions about given criteria.
Compiled by authors
Arrangement of management accounting by responsibility centers comprises:
– Development of appropriate budgets defining short-term prospects of activity of
these centers.
– Arrangement of accounting of costs, incomes and financial results of activity.
Responsibility center defines objects of accounting.
– Arrangement of control of planned and descendent facts of business activity of these
responsibility centers.
– Formation of internal reporting by responsibility centers in conformance with
established system of controlled indicators.
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– Analysis of results of activity of responsibility centers and definition of their impact
on results of business activity of a company.
Specific conditions of activity of appropriate responsibility centers that is their
resource and production capacity, environmental and economic factors of activity, their
margin of discretion and responsibility should be considered during development of budgets.
Variation of structure of budget and its expenditure depends on individual, social,
economic, environmental, resource and other specificities of a business unit.
Development of budgeting framework defining quality of management of activity is
presented on Fig. 2.
Fig 2 – Flowchart of development of budgeting framework defining quality of management
activity (author’s development)
Besides, management accounting in corporate business management secures
economic safety and it is expressed in protection of interests of agricultural company from
appearing threats and providing condition for steady development of a business unit.
Reliable and efficient system of economic safety can secure stable social and economic
development of a business unit.
Management Accounting Office and Economic Safety Office of a business unit should
act as a single entity in the system of monitoring, identification of risks and some threats for
operation and development of business.
Being integrated they help define those parameters which should be decided for
making reasonable management decisions (Fig.3).
Stage 1
Formation of
budget and
planning of
business processes
Stage 2
Setting management goals with respect to
indicative specificities, and internal and
external threats
Stage 3
Realization of resource and
risk-oriented approaches, and
set management goals
Stage 4
Completion the
budgeting stage in
corporate business
management
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Fig. 3 – Management Accounting Office and Economic Safety Office in the corporate
management system of company operation (author’s development)
In management accounting some indicators are chosen and subdivided into groups
depending on the objects of indicative analysis in order to define criteria of economic safety.
In this research the indicators presented in Table 3 were taken as the universal
indicators of economic safety. They define efficiency of agricultural company operation.
A set of indicators used for estimation of economic safety by means of analysis of
values of these indicators helps reveal the factors which impact positively and negatively
economic safety of a business unit. Consequently, negative impact should be minimized, and
positive impact should be strengthened.
The factors of negative impact might cause the following risks for an economic safety
system: marketable and material, spatial and time, monetary and cost, intellectual, reference
and information, capacity and labor, and special kinds of losses.
The economic safety system in corporate business management is presented on Fig. 4.
Management Accounting
Office Economic Safety Office
Monitoring of internal and external environment, risks and different threats
Enabling stable development of a business unit
Making management decision
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Table 3 – Indicators for economic safety estimation in agricultural company
Indicator
Description
Quality scoring (indicators)
4
3
2
1
Indicators of production activity
Dynamics of
revenue
Profitability indicator is the
main one for estimation of a
company. There is direct
dependence of this indicator
and internal control system, the
more efficient operation of
internal control system the
more successfully the main goal
can be achieved. The main goal
of a company is getting profit
and increasing prosperity of
owners.
100
51-99
10 - 50
0
Dynamics of sales
profit
100
51-99
10 - 50
0
Indicators of financial condition estimation
Total Debt to
Equity
The indicator identifies degree
of financial independence of a
company from the point of
arrangement of total capital.
0,8
0,5 -
0,8
0,1 - 0,5
0
Current liquidity
ratio
The indicator identifies the
most of financial solvency of a
company.
2
1,7 - 2
1 – 1,7
1
Degree of solvency
on current
liabilities
One of the main indicators used
for estimation of financial
solvency of a company. It helps
define the terms when a
company can pay off current
liabilities under the condition
of saving average monthly
revenue at the level of
accounting period.
Recommended value is Кпто ≤
3..
≤ 3
1,1 –
2,99
0,1 - 1
0
Indicators of efficient utilization of resources, capital and costs
Return on Sales
The indicator gives a
comprehensive view of level of
efficiency of utilization of
company’s resources.
3
1 - 3
0,1 - 1
0
Return on Assets
3
1 - 3
0,1 - 1
0
Return on Equity
3
1 - 3
0,1 - 1
0
Yield of capital
investments
The indicator identifies level of
efficiency of utilization of basic
production assets of a company.
5
3 - 5
1 - 3
0
Compiled by authors
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Fig. 4 – The economic safety system in corporate business management (author’s development).
Economic safety is provided by Security Office and specialists of Management
Accounting Office who perform monitoring of all activity areas of agricultural company.
Management accounting is a such tool of economic safety of business which protects
against impact of internal and external derogative factors and provides (reveals) reserves of
appropriate resources and management methods.
In order to improve economic safety at business level, management accounting mostly
contains aspects of budget formation and distribution of economic resources. Hence, the
THE ECONOMIC SAFETY SYSTEM
Risks in business
Irregularities
Area
Irregularities
The objects of the given system
Environment (external,
internal)
Risking factors
Business reputation
threats, financial
inability, etc.
Irregularities
Legislative and
guidance materials
Financial
manipulations
Mismanagement or
corrupt practices
Unprofessional
performance and
incompetence of
employees
Illegal takeover,
stealing and other
illegal acts
Indicative analysis
Analysis of threats
Analysis of risks
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matter of costs, control and improvement of fiscal capacity execution should be resolved in
management accounting.
Under conditions of digitalization cooperation of management accounting offices in
corporate management system of agricultural company is arranged by posting objectives and
making tasks within processes and beyond processes with respect to risk management. The
task is given to one or more specialists, the terms of performance and the aim of the task is
defined, and necessary documents are attached to this task.
The risk management system in agricultural company should be aimed to provide
reasonable assurance in performance of the tasks given to a business unit (Table 4).
Table 4 – Targets of risk management in agricultural company
No.
Target of corporate
management
Target area
1.
Strategic targets
Providing financial stability and improvement of
financial condition of business
2.
Operation targets
Providing efficiency of financial and operational
activity, resource saving, and preservation of
company’s assets.
3
Targets in reporting
preparation
Providing completeness and reliability of
accounting reports, statistical, management and
other accountings.
4
Targets in law observation
Observing of applicable legislation and local
regulations
Compiled by authors
The objectives of the risk management system are development of risk-based
corporate culture, improvement of the process of making decisions and choosing the way of
response risk in favor of providing economic efficiency of actions on risk management and
economic expediency, reduction of unexpected events and losses in operation activity by
extending detection of potential events and taking appropriate actions (response risks), and
identification and management total risks in operation activity in favor of more efficient
responding different impacts with help of integrative approach.
Conclusion
The results of this research can be used for development theoretical and practical
issues of management accounting for the sake of economic safety in any company. So it can
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be concluded that companies are expected to collect and process accounting and
management information together with accounting and analytical information in order to
obtain impartial assessment of internal and external environment in spite of difficulties and
specific nature of management accounting for economic safety. Companies should also
analyze their operation activity in order to decrease risks. Issues of management accounting
and economic safety in corporate management are acute ones and need constant and active
research.
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