Melikhov V.A. Recommendations on the Organization of Coherent Integrated Accounting and Reporting at Agro-Industrial Holdings
http://dx.doi.org/10.15688/jvolsu3.2014.4.15
Melikhov Viktor Alekseevich
Candidate of Economic Sciences, Associate Professor,
Department of Accounting and Audit,
Volgograd State Agrarian University
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Prosp. Universitetsky, 26, 400002 Volgograd, Russian Federation
Abstract. The article justifies the relevance of a single coordinated disclosure of financial, managerial and non-financial (other) information in reporting of agro-industrial holdings. The author identifies the goals and objectives of forming a system of coherently integrated accounting and reporting, and develops the terminology and conceptual apparatus: “coherence of accounting”, “system of coherently integrated reporting”. The article contains the techniques of building and simplifying a unified accounting system that combines different types of accounting: financial management, tax accounting items and other (non-financial) accounts. The article also includes the diagram of the structure of the coherently integrated reporting at agricultural holdings. For efficient organization of the coherently integrated accounting algorithm, the management actions on the organization (steps and sub-steps of the organization) are proposed. The author recommends to take measures (organizational and technical operations) on the formation of the “second” coherently integrated reporting. The article describes the ways of optimizing the accounting records common to all units (components) of agricultural holdings, as well as the reference books of revenues and expenses analytics, internal management reports, modern accounting and information systems, specialized accounting products with integrated accounting adjustment. The organizational structure of the coherently integrated accounting, whose main function is to make a single reporting, budgeting and control over spending, supports software accounting and reporting.
Key words: organization of coherently integrated accounting, coherently integrated reporting, agro-industrial holdings, international standards on integrated reporting, steps and sub-steps of organization, organizational and technical measures on reporting formation.
Recommendations on the Organization of Coherent Integrated Accounting and Reporting at Agro-Industrial Holdings by Melikhov V.A. is licensed under a Creative Commons Attribution 4.0 International License.
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