Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

ESG investing in the AI era: Features of developed and developing countries

The development of cloud technologies enables companies to actively implement technologies for cost management and risk reduction in their financial and economic activities. The use of cloud-based models of risk management in the financial and economic activities of the enterprise will help small and medium-sized companies in the agro-industrial sector in Russia to make structural and strategic changes, as well as discover new opportunities for business expansion. The purpose of the study is to develop models for cost management and reduction of risks in the financial and economic activities of companies based on the OLAP technology for application in Russian agro-industrial enterprises. The study employs a qualitative approach based on the case study methodology. The paper discloses and substantiates the authors’ conceptual model of a cost management system that allows executives to make decisions proceeding from four types of cost prices. The distinguishing feature of the management system is the use of a digital twin, which makes it possible to manage risks at the early stages of decision-making. The application of OLAP systems improves the quality of analysis and visualization methods as part of the cost management system. In addition, the study provides practical insight into how the applied model will help small and medium-sized agro-industrial enterprises to develop different business vision strategies based on cost reduction, manage the level of risk at the early stages of decision-making, and analyze information from a geographically dispersed logistics chain of divisions (production facilities, warehouses, stores).

Objective: The purpose of the research is to investigate the concept of system sustainability in the framework of inter-organizational management accounting with particular attention to the environmental sustainability of agricultural enterprises. The study is aimed at researching the factors affecting the stability of the cooperative, understanding the mechanism for achieving sustainability, and developing an adaptive system of management accounting for environmental costs. Methods: The research relies primarily on conceptual and theoretical analysis. In addition, it attempts to develop an adaptive system of management accounting with a special emphasis on environmental costs. Results: A form for reporting on environmental costs adapted for companies with an active environmental stance and participants in inter-organizational cooperation is developed. The form is designed to account for environmental costs by type of activity, an example of which is livestock production. The study also emphasizes the need to adapt the range of products to the changing requirements for organic food, diversification of production activities, and a focus on green investments. Conclusion: Responding to the requirements of global trends and progress, producers should diversify their production activities and develop fundamentally new products. Agricultural producers should become a promising industry for investment with an emphasis on green investment.

The article is devoted to the formation of analytical tools for managing a sustainable sector of dairy cattle breeding of agricultural companies. Offers of results of researches of volumes of production of milk. A system of indicators for the analysis and assessment of the level of sustainable development of dairy cattle breeding of agricultural companies is proposed. A key factor in the sustainable development of dairy cattle breeding has been identified — the productivity of cows, the reduction of the carbon footprint. Proposed measure to increase the milk productivity of cows. The results obtained were used to manage sustainable dairy cattle breeding, develop a food security strategy for the subjects’ farms and substantiate management decisions.

Stable development and efficiency of the agricultural industry is the basis of the state’s food security. The article is devoted to the issues of analysis and assessment of the production and resource potential of organizations. The results of a study on the analysis of indicators of agricultural production in value and volume terms, and the economic efficiency of agricultural organizations located in the Moscow region are presented. A methodology for comparative comprehensive assessment of the efficiency of using the resource potential of agricultural organizations is proposed. The results obtained can be used to identify reserves for increasing the efficiency of economic activities of agricultural organizations, developing a development strategy, justifying business plans and management decisions at various levels.