MANAGEMENT ACCOUNTING: MANAGEMENT OF FINANCIAL FLOWS OF AGRICULTURAL ENTERPRISES
At the present stage, the development of measures for management accounting, management and improvement of financial flows for agricultural enterprises is a significant problem. Financial flows for agricultural enterprises are a necessary measure for the development of not only the agricultural production sector, but also the processing of agricultural raw materials. Management accounting and management of an agricultural enterprise include strategic planning and regulation of financial flows. Management accounting and management of financial flows - is the management of the movement of cash (financial) funds, which arose in the process of promoting commodity-material and intangible values. In addition, in the process of management accounting, a purposeful allocation of financial resources in the logistical financial system of the agricultural enterprise is carried out. Management of financial flows is carried out both for the purposes of the internal environment of the agricultural enterprise, and for the external environment.