CHALLENGES IN ACCOUNTING ORGANIZATION IN AGRICULTURAL ENTERPRISES

This scientific article explores the development of management accounting in agricultural enterprises under market conditions. As the agricultural sector continues to evolve in response to market forces, the importance of robust management accounting practices becomes increasingly critical. This article analyzes the challenges faced by agricultural enterprises in implementing effective management accounting systems and highlights the benefits and opportunities that arise from adopting advanced management accounting techniques. It discusses key aspects such as cost management, budgeting and forecasting, performance measurement, and strategic decision-making. The findings of this study contribute to a better understanding of the role of management accounting in driving the success and competitiveness of agricultural enterprises in a market-driven environment.