Glushchenko A.V., Zemlyanskaya E.P. Methodology of Segment Management Reporting on the Profitability of Agricultural Holding Interaction with Customers

DOI: http://dx.doi.org/10.15688/jvolsu3.2015.4.26

Aleksandra Vasilyevna Glushchenko
Doctor of Economic Sciences, Professor
Head of Department of Accounting, Analysis and Audit,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation
Ekaterina Petrovna Zemlyanskaya
Assistant, Department of Accounting, Analysis and Audit,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation

Abstract. The state program of agricultural development and regulation of agricultural products, raw materials and food in a food embargo on the West European suppliers is aimed at the revitalization of the holding structures. The main purpose of agricultural holdings is to ensure food safety and to maximize the consolidated profit in resource-limited settings. The heterogeneous nature of the needs of customers, leading to different performance of agricultural holding interaction with them has an impact on the formulation and conduct of accounting and requires the formation of an aggregated and relevant information about the profitability of relationships with groups of customers and the long-term development strategy of agroformation interaction with them, so there is a need for research and development methodical bases of formation of the administrative reporting segment that meets the needs of modern practice. The purpose of this study is to develop a method of forming the segment management reporting on the profitability of agricultural holding interaction with customers. As part of the problem research, the authors used different scientific methods, such as analysis, synthesis, observation, group data and logic synthesis. The article discusses the necessity of segmentation agricultural holding customers by the criterion of “cooperation profitability”. The basic problem of generating information about the cost of trading in the accounting information system of agricultural holdings is dealt with; a method of forming the segment management reporting based on the results of the ABC analysis including calculation algorithm functional trade costs (Activity-Based Costing), is developed; rank order of agroholding customers is suggested in accordance with the calculated interval limits for them: Segment A - “highly profitable customers,” B - “problem customers” and C - “low-profit customers”; a set of registers and management accounting procedures for the preparation and presentation of information by segment is developed. The results of this study can be applied both in theory and in practice, the formation of the administrative reporting segment of agricultural holdings.

Key words: segmentation criteria, functional costing (Activity-Based Costing), ABCanalysis, trading activities, management reporting segment, agricultural holding.

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