MANAGEMENT ACCOUNTING REFORMS IN MODERN CLUSTERS
Cluster, grain growing, grain processing, cluster system, accounting policy, management accounting, competition, cooperation, innovation, accounting
In the early years, monopoly, community-owned company farms and share-based agricultural enterprises were replaced by privately owned optimized farms, but today cluster and grain cooperatives based on grain cultivation and deep processing are developing. As a result, he found the owner of the land. The implementation of reforms in agriculture requires radical changes in the accounting policy as well. Consequently, this article presents a number of new requirements to accounting after the transition of grain growing and processing processes to the cluster method. At the same time, the issues of radically changing the management of cluster activities, reforming the economic mechanism and the accounting sector, which is the basis of its information supply, were considered.