Reporting for the purpose of inter-organizational management accounting of agricultural enterprises*

The direction of Russia's economic development was determined by the transition from the socialist system to democracy and the market economy with its multifaceted and dynamically developing forms of partnership relations. In modern conditions of economic management, rapidly changing competitive advantages and accelerating scientific and technological development, organizations are often exposed to various influences that lead to point changes resulting from this impact. Such a change in the main internal criteria for the functioning of an economic entity requires significant efforts including finances and time. Cardinal changes always meet the resistance of various divisions, departments, structural units of an organization; a set of measures is taken to maintain stability and increase the level of a company's economic security. The analysis shows that the resistance to changes in the organization is directly proportional to the efforts made for the changes, which means that the more dynamic the external environment, the higher the desire for stability. The reconfiguration of the organization is a tool for maintaining its economic security on the way to adaptation in the changing conditions of the external environment. The theoretical analysis showed the desire of scientists to develop a model of the organization that will be able to adapt according to the changing internal conditions of business and the external environment. Building a system of inter-organizational management accounting as part of the accounting and the analytical system is important to ensure the economic security of all members of the business cooperation. One of the fundamental stages of setting up management accounting for members of business cooperation is the development of management reporting within the framework of inter-organizational management accounting of agribusiness organizations.

The purpose of the study is to consolidate terminology characterizing managerial accounting in the context of inter-organizational relations; to develop a management reporting algorithm within the business cooperation framework of the agrosphere organizations; to develop indicators and forms of management reporting for decision-making purposes within the framework of interorganizational management accounting.