The model of production accounting and cost control in Russian agricultural organizations in the context of socio-economic transformation

Abstract

In the context of the ongoing socio-economic transformation, agricultural organizations face the necessity of adapting their management systems to new macroeconomic challenges. The key external determinants include economic sanctions, accelerated digitalization, tightening requirements for food security, and the growing importance of biological farming. These external factors, coupled with internal industry-specific characteristics such as seasonality, lengthy production cycles, and the specificities of accounting for biological assets, necessitate the improvement of production accounting and cost control methodologies. In response to the identified problems, the study develops a comprehensive model based on the integration of specialized management modules: financial-economic, agrotechnical, engineering-technical, and operational monitoring. The application of general scientific methods of analysis, synthesis, and comparison has enabled the creation of a system that ensures the automation of business processes, end-to-end planning from technological maps to cost calculation, and increased data reliability for management decision-making. The practical significance of the work lies in its proposal of a concrete tool for enhancing the financial resilience of agricultural organizations, optimizing costs, and improving resource control in the face of contemporary challenges.

To cite: Maltseva M.A. The model of production accounting and cost control in russian agricultural organizations in the context of socio-economic transformation. Research in Economic and Financial Problems. 2025;4:5. https://doi.org/10.31279/2782-6414-2025-4-5