Management Accounting as a Tool for Improving the Competitiveness of Enterprises

Abstract

Current economic and political changes taking place in Russia are aimed at development of agriculture in terms of import substitution and force agricultural producers to seek for new approaches in their development. Infrastructure developments, clear and simple schemes creation for entering retail market are actual as well as moral and physical depreciation. The Government's fiscal policy requires constant monitoring and adjustment of tax and accounting. For effective and sustainable development of agricultural producers it is necessary to choose the optimal tax system, which provides a competitive advantage in the current economic realities. Selected tax system should take into account the specificity of agricultural producers in the total and especially in terms of individual subcomplexes. Tax payments problem optimization, simplification of accounting and reporting, accounting and tax errors with related penalties and fines preventing and also tax burden reducing and optimization is especially important. In modern conditions of integration and globalization, effective activity is possible only if there is a comprehensive system of management of the modern organization, one element of which is the management accounting. Subject to adapt the latter to the trade and the presence of experts, are creating a competitive advantage, since the system of management accounting and analysis of the positive effect on the competitiveness of the components: the quality of trade services, prices and cost savings consumer buyers.

DOI: 10.5901/mjss.2015.v6n3s7p425