Information base of management analysis at dairy cattle breeding enterprises: Problems and features

Abstract

Subject. Accounting and analytical support of management reporting at dairy cattle breeding enterprises. Objectives. Development and testing of methods of management analysis of accounting and analytical support for management reporting of dairy cattle breeding enterprises to identify best practices and form recommendations for their adaptation. Methods. The research is based on a dialectical approach, the concept of responsibility centers, methods of comparative and qualitative analysis. The information base consists of scientific works by Russian scientists, regulations, as well as data from open sources: industry ratings, corporate reports, and statistics. Results. It is revealed that differences in profitability, productivity and financial stability of dairy cattle breeding enterprises under comparable external conditions are largely due to the quality of their accounting and analytical systems. The article reveals the essence of accounting and analytical support as an integrated system that generates data on responsibility centers, types of products and stages of the animal life cycle. A comparative analysis methodology based on an assessment of accounting regulations, the development of a system of responsibility centers, detailed analytics and tools used (KPI, CVP analysis) is proposed and tested. An empirical analysis of the practices of leading agricultural holdings (Step’, EkoNiva, Rusmolko) has confirmed the close relationship between advanced management accounting systems, digitalization of processes, and high productivity and efficiency indicators. Practical recommendations are formulated for the phased adaptation of elements of successful systems (responsibility centers, regulated reporting, digital platforms) for enterprises that do not have the scale of the largest holdings, which will increase their competitiveness and sustainability in the long term. Conclusions. The study confirmed the key role of advanced accounting and analytical support in achieving high productivity, financial stability and efficiency of dairy cattle breeding enterprises. The introduction of systems based on the concept of responsibility centers, detailed analytical cost accounting by stages of the technological process and types of products, as well as the use of adapted management reports and KPIs, directly contributes to the validity of management decisions.

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