PARTICIPATION IN THE PROFESSIONAL TRAINING OF NAAS PRACTITIONERS. SHARING RESEARCH RESULTS AND MANAGEMENT ACCOUNTING METHODS
On March 17, 2025, the advanced training courses “Peculiarities of agricultural production in the research farms of the National Academy of Agrarian Sciences and conducting research in the scientific institutions of the National Academy of Agrarian Sciences in accordance with the prospects of its transfer to the principles of the European Green Deal” began, which are attended by heads of planning and financial departments and other specialists of enterprises of the expert base of the National Academy of Agrarian Sciences.
Within the framework of the course, the Director of the Institute of Accounting and Finance of NAAS, Doctor of Economic Sciences, Professor Stanislav Vasylyshyn, Director of the Institute of Accounting and Finance of the National Academy of Agrarian Sciences of Ukraine, delivered a lecture on “Tools for management accounting, analysis and control of agricultural enterprise costs”, which embodied the results of research and developed methods. In particular, attention was focused on such issues as the behavior and function of costs; methods and limitations of the analysis of the relationship “costs-activity-profit”; profit sensitivity analysis; methodology of budget planning and control of budget execution of agricultural enterprises; use of management control tools, etc.
As a result of the fruitful work, a number of discussion issues were discussed and interaction between scientists and practitioners was enhanced.
