In the current economic situation, the demand for creating and maintaining a competitive edge puts increasing pressure on business leaders. They should better manage their costs, plan more accurately and finance projects in a manner which best supports organizational efficiency and development of a good long-term strategy. All this makes it necessary to turn data into valuable information, to improve accountability within the company, to make costs more transparent, and to better support plans and decisions about the future of the company. Consistent use of management accounting can help entrepreneurs reach these goals, and is especially valuable to agricultural businesses due to the special characteristics of the sector. The study looks at the methods,... |