Management accounting for goat farming: assessment and decision making

In modern economic conditions, management accounting in agriculture is becoming the most important mechanism with a wide range of tools for solving strategic issues of organizing and developing agricultural business. One of the promising types of agricultural business in modern times is goat breeding, which requires development both in Russia and around the world. In this regard, the issues of effective management accounting of goat breeding are becoming increasingly important. Accordingly, management accounting requires a special (algorithmic) integrated approach. The paper examines the main areas of goat breeding in Russia, assesses the problems, advantages and prospects for the development of goat breeding in Russia, proposes an algorithmic approach to management accounting in goat breeding, proposes the organization of management accounting for goat breeding in 1C, and assesses the productivity of goats in the management accounting system. It is concluded that, by applying the proposed methods and approaches of management accounting in goat breeding, this agricultural business can become successful with high profitability and quick payback.