Управлінський облік доходів та тенденції їх зміни в агросекторі за умов воєнного стану

Abstract

The study reveals the structure of the agricultural market of Ukraine based on the total income of the leading agricultural holdings. The authors investigated the trends of changes the export of agricultural products in the conditions of the war. It is proved that the goal of management accounting of income is timely provision of information about income of managers at different levels of management based on a process approach and accounting by responsibility centers.