The role of management accounting in the formation of an effective marketing strategy of agricultural organizations is considered. The necessity of systematic collection, processing and analysis of management accounting data for making informed marketing decisions is substantiated. Various interpretations of the concept of «marketing strategy» from the point of view of management accounting are presented, focusing on targeted, customer-oriented, competitive, operational and digital aspects. The relationship between management accounting and the marketing environment, including internal and external factors affecting the organization's activities, is described. A methodological approach to SWOT analysis, STEP and PEST analysis is proposed, as well as a Porter's five forces Model for agricultural cheese-producing organizations in order to identify opportunities, threats, strengths and weaknesses necessary for developing a marketing strategy. It is concluded that management accounting allows you to track key performance indicators (KPIs) of a marketing strategy, analyze deviations from the plan and make adjustments, and assess the financial return on marketing investments.
management accounting, marketing, strategy, agriculture
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