Management Accounting in Grain Production in Kazakhstan: the Impact of Organizational and Technological Factors
Year: 2026
Type: article
Abstract: This article examines the organizational and technological characteristics of grain production in Kazakhstan and their impact on management accounting. Key industry challenges are considered: seasonality, multi-product nature, high levels of indirect costs, and the need for asset-specific control. Modern approaches to agricultural accounting, including digitalization, ERP systems, IoT, and Big Data analytics, are analyzed. A proprietary framework for accounting solutions is proposed, including a diagram demonstrating the impact of organizational and technological factors on management accounting in grain production, a relationship table, and modified mechanisms for calculating work in progress and allocating costs in multi-product farms. The empirical basis is based on a comparison of the practices of three agricultural enterprises in the Kostanay region. The research results can be used to improve accounting policies in the grain sector and implement digital tools in the internal management reporting system of enterprises.
Source: Statistika učet i audit
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7150869226