THE CONTROL SYSTEM IS THE KEY TO MANAGING THE EFFICIENCY OF THE FINANCIAL AND ECONOMIC ACTIVITIES OF AGRICULTURAL ENTERPRISES
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Abstract
In modern realities, small and medium-sized agricultural enterprises find themselves at a disadvantage compared to large agricultural holdings, and are constantly under the influence of many external and internal factors. At the same time, do not forget that accounting and tax accounting are constantly undergoing changes, which implies their annual obsolescence. The same applies to management accounting methods, which, with constant static in the company, can stop working and lead to losses. To improve the situation, it is necessary to create a system that would solve most of the problems that arise. The controlling system originated several centuries ago and by now has undergone many changes, ranging from the so-called accountant to a complex management body that performs forecasting, activity planning, correction of decisions, control function. Such a universal solution can be the introduction of a controlling system. At the moment, controlling is an integral part of the modern management system of agricultural enterprises and is the most priority direction of development in domestic practice
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