Scientific Journal of KubSAU

The formation of accounting policies for internal management purposes plays an important role in the modern world. It allows choosing the most suitable way of calculation of the cost, to ensure control of the movement of resources and optimize costs. The aim of the research is to develop a cost accounting section and a fragment of the organizational and technical accounting policies section for internal management purposes. In the course of the research we have been justified by the basic elements of organizational and technical section of accounting policy. The introduction of elements presented in this work can improve the effectiveness of management accounting system functioning through the distribution of duties and responsibilities for its organization and management. The authors propose a reflection of the listing of the automation software used cost accounting software with the options that reveals the technical section of the organization of management accounting system. The developed classification of the main types of regulatory documents (legal and reference documents, the provisions on sections accounting or managerial tasks, instructions for the regulation of individual transactions in management accounting) and the way of reflection in order on approval of accounting policy of the organization contribute to building an optimal document system within the economic entity. In order to reduce the time to build a classification of costs in the article it is recommended to synchronize the expenses from the article directory in accounting. This will optimize the work of management accounting system and establish a link with this system accounting. Using the developed coding system will lead to greater analytic, completeness and transparency of management accounting. Thus, we have substantiated and disclosed the practical and the theoretical significance of the introduction of the cost accounting system developed in the activities of economic entities

The optimization issues of governance and the development of agriculture sector are particularly relevant in times of financial sanctions, implementation of the strategy of import substitution. Integration is the one of these mechanisms. In the article, we have discussed in detail the historical aspect of the appearance agroindustrial integration in Russia. The authors highlighted the negative aspects constraining the development of integration processes in the industry. The agro-industrial complex is considered as a set of regional and microcomplexes. The article identified three main areas of the industry. Its balance is able to provide dynamic and sustainable development of agriculture. Dynamics of the share of industry in the formation of the key indicators of the Russian economy are presented. It demonstrates the need to solve issues of increasing the efficiency of all agrarian formations. The authors proposed industrial and economic way out of the current crisis on the results of the research. The Government support of agriculture is the main instrument of agrarian policy, especially in times of economic crisis. The authors proposed a cluster approach to economic development as a priority. It allows reaching high competitiveness and stability of economic systems of cluster. In the article the advantages of creating clusters in the regional economic system are presented. We have summed up the implementation of the previously developed innovative, systemic management model