Management accounting in the agroindustrial complex and its automation: domestic and foreign experience

Approaches to the formation of the concept of «management accounting in the agroindustrial complex» in the works of domestic and foreign researchers are considered. Differences between accounting, financial and managerial types of accounting are revealed and systematized.The directions for improving management accounting in agricultural organizations are identified, the main of which is the transition to a full automated form of accounting, which will improve the level and quality of management decisions made by the administrative and managerial personnel.