Contabilidad de gestión y seguridad económica en la gestión corporativa de operación de empresas agropecuarias

• Gamlet Y. Ostaev Izhevsk State Agricultural Academy https://orcid.org/0000-0003-0869-7378
• Rolan A. Alborov Izhevsk State Agricultural Academy https://orcid.org/0000-0002-8896-1062
• Dmitry N. Ermakov RUDN University https://orcid.org/0000-0002-0811-0058
• Elena V. Belokurova Tyumen Industrial University https://orcid.org/0000-0003-0809-4446
• Nikolay V. Artemiev Moscow University of the Ministry of Internal Affairs of Russia https://orcid.org/0000-0003-0157-4738

DOI: https://doi.org/10.46925//rdluz.36.11

Palabras clave: gestión, organización agraria, seguridad económica, integración

Resumen

El artículo analiza la contabilidad de gestión y la seguridad económica en el sistema de gobierno corporativo de una organización agropecuaria de forma integrada, en cuanto al estudio de los factores internos y externos. El objetivo del estudio consiste en desarrollar un modelo de contabilidad en la gestión empresarial, teniendo en cuenta el desarrollo empresarial y la seguridad económica. De acuerdo con este objetivo, se determinó la tarea principal, desarrollar un mecanismo integral en términos de desarrollo comercial, conservación de recursos, producción, presupuestación y seguridad económica. Para desarrollar un modelo de contabilidad en la gestión empresarial, teniendo en cuenta el desarrollo empresarial y la seguridad económica, se aplicó el método de parametrización mediante el modelado de situaciones en condiciones modernas. Se fundamenta la necesidad de aplicar un enfoque sistemático, se proponen indicadores de seguimiento para determinar los riesgos y diversas amenazas para el funcionamiento y desarrollo de un negocio.

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