Application of management accounting’s tools for increasing winter wheat’s yield

Y.L. Yakubenko, V.I. Kozechko



Introduction. The activity of agricultural producers is related to finding reserves for improving their performance. One of the ways of such improving is using of management accounting’s tools. Basing on the study’s results, it is proposed to use insurance (weather derivatives) for improving the efficiency of winter wheat crop growing.

Purpose. The article devoted to the process of increasing efficiency of winter wheat by applying the tools of management accounting in agricultural enterprises.

Results. Today tools of management accounting system make it possible to justify measures of neutralizing and minimizing the risks of agricultural activities on the basis of identification of the main species.

It should be noted that one of the most effective methods, which adapt agricultural enterprise to function successfully under the negative influence of external risk factors is insurance. Threatening number of risk factors inherent to agricultural enterprises requires special conditions of insurance. They are associated with the adoption of certain measures to ensure their own financial security. Therefore it is difficult to imagine modern insurance company that would have identified the risks in the insurance system of agrarian complex with a high level of risk. Due to this, large-scale introduction of credit, insurance and other kinds of support of the agricultural sector should be preceded by state concept of development.

Originality. A use of agricultural crops insurance based on winter weather indices.

Conclusion. It was proved, that in conditions of increased uncertainty and low activity of economic entities in the insurance market of agricultural enterprises, it is needed to develop agricultural insurance system based on the use of tools of management accounting. According the fact that the majority of agricultural enterprises specialize in crop production, it is advisable to introduce a system of insurance based on weather indices.

Ключові слова

tools; management accounting; risk; insurance; insurance product; agricultural insurance; weather derivatives



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