At the L.N. Gumilyov Eurasian National University, the dissertation defense of Gulmira Butanovna Sarsembayeva for the degree of Doctor of Philosophy (PhD) on the topic « Improving Methodological Support for Accounting for Costs and Results in Grain Production Management » in the educational program «8D04103 – Accounting and Auditing in Accordance with International Standards» will take place.

The dissertation was performed in the group of educational programs «Finance, accounting and audit» of the Kazakh Agrotechnical Research University named after S. Seifullin.

Language of the defense: Russian.

Official reviewers:

Zhumabekova Gauhar Zhunisovna – Candidate of Economic Sciences, Associate Professor of the Department of Economics and Finance at the National Academy of Sciences of the Caspian University of Technology and Engineering named after Sh. Yesenov. Specialty: 08.00.05 – Economics and management of the national economy (by branches and fields of activity). He has 3 publications in the Scopus database, the Hirsch index is 3. Scientific interests correspond to the research topic of the applicant (Aktau, Republic of Kazakhstan).

Saltanat Nurbolsynovna Suyeubayeva - Candidate of Economics, Professor at the Business School of the NAO D. Serikbayev East Kazakhstan Technical University. Specialty: 08.00.05 – Economics and management of the national economy (by branches and fields of activity). He has 12 publications in the Scopus and Web of Science databases, the Hirsch index for the Scopus database is 7, and the Hirsch index for the Web of Science database is 3. His research interests correspond to the research topic of the applicant (Astana, Republic of Kazakhstan).

Temporary members of the Dissertation Council:

Stanislava Rolanovna Kontsevaya – Candidate of Economic Sciences, Associate Professor of the Faculty of Economics at Czech University of Life Sciences Prague.

Aliya Yerkimbayevna Shakharova – Candidate of Economic Sciences, Professor of the Department of State Audit, Faculty of Economics at L.N. Gumilyov Eurasian National University.

Nuradin Ayupovich Kudaibergenov – Candidate of Economic Sciences, Professor, Dean of the Faculty of International Relations, Law and Business at Ablai Khan Kazakh University of International Relations and World Languages.

Scientific consultants:

Kussaiynov Talgat Amanzholovich - Doctor of Economics, Professor, Kazakh Agrotechnical Research University named after S. Seifullin

Mariia Aramovna Vakhrushina - Doctor of Economics, Professor at the Financial University under the Government of the Russian Federation.

The defense will take place on August 28, 2026, at 10:00 a.m. at a meeting of the Dissertation Council in the field of training «8D041 – Business and Management» under the educational program «8D04105 – Accounting and Audit» at the L.N. Gumilyov Eurasian National University. The meeting of the Dissertation Council will be held in a hybrid format (offline and online).

Link: https://surl.li/ipxenc 

Address: 11 Kazhymukan Street, Educational and Laboratory Building of L.N. Gumilyov Eurasian National University, Room 518, Astana, Republic of Kazakhstan.

Annotation (English):

Purpose of the Dissertation Research

The purpose of the dissertation research is to develop theoretical provisions and methodological recommendations for improving the organization of accounting for costs and business results in grain production in order to optimize the management of agricultural organizations.

Research Objectives

To study the influence of the production and technological characteristics of grain farming on the organization and content of management accounting.

To analyze theoretical approaches to the organization of production cost accounting in grain production in the Republic of Kazakhstan, taking into account Russian experience.

To develop and justify a classification of grain production costs oriented toward the objectives of management accounting.

To analyze the current state of grain production and the existing cost accounting system in the Kostanay region and identify the key problems.

To develop methodological approaches to organizing cost accounting and cost calculation in grain production.

To propose an integrated accounting and document management system for grain production.

To develop recommendations for the preparation of specialized budgets in grain production and for monitoring their implementation.

To propose methodological approaches to designing the management accounting policy of grain-producing enterprises.

To develop a management decision-making model for diversified agricultural enterprises based on management accounting information.

Object of the Research

The object of the research is agricultural organizations engaged in grain cultivation, including diversified agricultural enterprises with various production activities.

The relevance of studying the agricultural sector is determined by its crucial role in ensuring the country's food security. Agriculture occupies an important place in the national economy by providing employment, supporting rural development, and generating export revenues.

A special place within agriculture belongs to grain production, which is the fundamental branch of the agro-industrial complex. Grain crops, primarily wheat, form the basis of the food supply, serve as the most important raw material for the processing industry, and account for a significant share of the country's exports. The strategic importance of grain production makes it essential to improve the efficiency of cost and performance management in this sector.

The choice of the Kostanay region as the research object is обусловлено its leading position in grain production in the Republic of Kazakhstan. The region is characterized by extensive grain-growing areas, a high degree of specialization in wheat production, and a significant contribution to the country's gross grain harvest. The natural and climatic conditions of the region, which belongs to a zone of risky agriculture, result in considerable yield variability and therefore increase the importance of effective cost management. Furthermore, grain production in the Kostanay region is characterized by a high level of mechanization and substantial consumption of material and technical resources, resulting in a complex cost structure that requires more detailed and industry-specific management accounting.

Thus, the choice of agriculture, and grain production in particular, in the Kostanay region as the object of the research is determined by its economic significance, industry-specific characteristics, and existing problems in cost accounting organization, making this area highly relevant for scientific research and for the development of methodological recommendations aimed at improving management accounting.

Subject of the Research

The subject of the research is the organizational and economic relations arising in the process of the formation, accounting, and analysis of costs and performance results within the management system of grain production.

Theoretical and Methodological Basis of the Research

The theoretical and methodological basis of the research comprises the provisions of economic theory and the works of Kazakhstani and foreign scholars in the fields of financial accounting, management accounting, production performance evaluation, and agricultural economics.

The research employed both general scientific and special research methods, including analysis, synthesis, comparison, systematization, and generalization. The combined application of these methods ensured the scientific validity of the findings and the reliability of the conclusions.

Information Base of the Research

The information base of the research includes:

regulatory legal acts of the Republic of Kazakhstan governing accounting, financial reporting, and agricultural policy;

International Financial Reporting Standards (IFRS);

official statistical data published by government authorities;

financial and management reporting of agricultural organizations;

research findings of domestic and foreign scholars;

information published in scientific journals, periodicals, and electronic information systems.

Research Hypothesis

The hypothesis of the research is that improving the management of grain production, aimed at increasing the economic efficiency and sustainability of agricultural enterprises under modern conditions, requires the enhancement of methodological tools for management accounting of costs and performance results. This involves developing improved approaches to cost classification, establishing an integrated system of primary and summarized management information, and introducing a comprehensive cost accounting and control system focused on management analysis and decision-making.

Scientific Novelty of the Dissertation Research

The scientific novelty of the dissertation research is as follows:

The interrelationships between the organizational and technological characteristics of grain production and the six functional components of the management accounting system have been identified, systematized, and formalized.

An original four-level classification system for production costs in grain farming has been developed, providing a detailed classification of costs associated with agrotechnical operations.

An integrated cost accounting and control model has been proposed, incorporating an original coding system for accounting objects and a mechanism for recording and analyzing deviations.

Methodological approaches to the preparation of primary and summarized management information have been developed and adapted to the specific characteristics of grain production in the Republic of Kazakhstan.

The structure of the management accounting policy for grain-producing enterprises has been substantiated, including its key elements and the corresponding internal regulatory documents.

A management decision-making model for diversified agricultural enterprises has been developed based on management accounting information.

Provisions Submitted for Defense

The following provisions are submitted for defense:

A scientific justification of the dependence of the management accounting system on the specific characteristics of grain production, expressed through the classification of sixteen industry-specific characteristics into six integrated groups and the determination of their relationship with accounting policy instruments, cost calculation methods, and digital management analytics.

Directions for improving production cost accounting in grain production in Kazakhstan, developed on the basis of a comparative analysis of the legal framework, theoretical concepts, and practical approaches to production cost accounting in Kazakhstan and the Russian Federation, as well as an analysis of the development trends of the grain sector in the Kostanay region over a ten-year period.

A multi-level classification of production costs for grain-producing enterprises, providing for cost structuring by crop type, responsibility centers (field teams), cost locations (fields), and agrotechnical operations, thereby enabling the generation of management information for planning, budgeting, control, and performance analysis throughout the production cycle.

Methodological approaches to the preparation of primary and summarized management information on grain production costs, including a system of additional details for primary accounting documents related to agrotechnical operations, document flow regulations for different types of accounting documents, and a system of summarized management reports.

A model of an integrated cost accounting and control system for grain production, including:

a four-level coding system for accounting objects;

an analytical accounting system providing detailed records of agrotechnical operation costs;

deviation accounts for management control;

an adapted Activity-Based Costing (ABC) methodology for allocating indirect costs among the agrotechnical stages of the production cycle for each crop;

a work-in-progress valuation model based on the Normalized Difference Vegetation Index (NDVI) integrated into ERP systems, providing a 13% increase in the accuracy of work-in-progress valuation compared with traditional normative methods.

Methodological recommendations for the preparation of sector-specific budgets and monitoring their implementation in grain-producing enterprises, providing a detailed breakdown of costs by agrotechnical operations, scientifically justified cost allocation bases, and the application of the Direct Costing method in income and expenditure budgeting.

Recommendations for designing the management accounting policy of grain-producing enterprises, including its organizational, technical, and methodological components, together with a structured list of accounting policy elements and supporting internal regulatory documents.

A model for management analysis and decision-making based on management accounting information, adapted to diversified agricultural enterprises and designed to support well-founded planning and managerial decision-making under conditions of production risk and uncertainty.

Theoretical Significance of the Research

The theoretical significance of the research lies in the further development of the scientific foundations of management accounting in agriculture and in the expansion of methodological approaches to cost accounting, product costing, and the evaluation of financial and production performance in grain production.

The findings and methodological developments presented in the dissertation contribute to the advancement of existing theoretical concepts concerning the formation of accounting and analytical information for managerial decision-making in agricultural enterprises. Furthermore, the proposed approaches broaden the theoretical framework of management accounting in the agricultural sector and provide a basis for further scientific research in the field of accounting and information support for agricultural production management.

Practical Significance of the Research

The practical significance of the research lies in the possibility of implementing the proposed methodological approaches and practical tools in the management accounting systems of agricultural enterprises engaged in grain production, including diversified farms.

The author's recommendations concerning cost classification, the formation of management information, the implementation of an integrated cost accounting and control system, the development of specialized budgets, and the design of management accounting policies contribute to improving the quality of managerial decision-making, increasing the efficiency of cost management, and enhancing the profitability and competitiveness of grain-producing enterprises.

In addition, the proposed model for optimizing production planning enables agricultural organizations to make economically justified management decisions under conditions of uncertainty and production risk.

Approbation of the Research Results

The principal findings and results of the dissertation research have been presented and discussed at international and national scientific and practical conferences, as well as at other scientific events devoted to management accounting, financial accounting, agricultural economics, and agricultural production management.

The research findings have been tested in the practical activities of agricultural enterprises and have demonstrated their applicability in improving management accounting and decision-making processes.

Publications

The main results of the dissertation research have been published in thirteen scientific papers, including:

Three articles published in journals recommended by the Committee for Quality Assurance in Science and Higher Education of the Ministry of Science and Higher Education of the Republic of Kazakhstan;

one articles published in international peer-reviewed scientific journals indexed in the Scopus database;

the remaining papers published in the proceedings of international and national scientific and practical conferences.

The research findings and practical recommendations have also been implemented in the activities of agricultural enterprises and introduced into the educational process for students majoring in Accounting and Auditing and Finance.

The developed educational and methodological materials, together with the practical solutions proposed in the dissertation, have been officially registered in the State Register of Copyright Objects of the Republic of Kazakhstan.

Structure of the Dissertation

The dissertation consists of an introduction, three chapters, a conclusion, a list of references, and appendices.

The dissertation contains 46 tables, 12 figures, and 12 appendices.

Results of the Dissertation Research

Based on the results of the dissertation research, the following theoretical and practical findings were obtained, forming the basis for the proposed methodological recommendations.

The theoretical foundations of management accounting in grain production have been further developed, taking into account the specific characteristics of agricultural activity, including the seasonal nature of production, dependence on natural and climatic conditions, and the long production cycle.

Unlike conventional approaches to management accounting, this study substantiates the relationship between the organizational and technological characteristics of grain production and the structural elements of the management accounting system. This made it possible to determine the requirements for developing a Management Accounting Policy, designing internal management reports, and selecting analytical tools appropriate for grain-producing enterprises.

The proposed conceptual model, comprising six interrelated groups of influencing factors, provides a systematic framework for understanding how industry-specific characteristics affect the design of management accounting systems. The practical significance of this approach lies in its applicability to agricultural enterprises with different production structures, acreage composition, and farming technologies.

A comparative analysis of production cost accounting systems in the Republic of Kazakhstan and the Russian Federation demonstrated that Russian accounting practice provides a more detailed methodology for calculating the cost of grain products. It also makes broader use of budgeting techniques and variance analysis between planned and actual performance indicators. Another important advantage is the availability of industry-specific methodological guidelines governing production accounting.

In Kazakhstan, however, cost accounting in grain production is largely regulated through the internal accounting policies of individual enterprises. The absence of unified industry-specific methodological recommendations reduces the comparability of accounting information among agricultural enterprises and limits the analytical capabilities of management accounting.

Accordingly, the adaptation of selected elements of Russian practice—particularly those related to budgeting, the detailed recording of agrotechnical operation costs, and the organization of internal management reporting—would contribute to improving the quality of management accounting and managerial decision-making in grain-producing enterprises in Kazakhstan.

An improved classification of production costs in grain farming has been developed to better satisfy the information requirements of management accounting and managerial decision-making.

The proposed classification organizes production costs according to production type, responsibility centers, cost locations, technological operations, crop type, and costing items. This approach provides a substantially higher level of cost detail, enabling costs to be traced from individual resources to specific fields and individual agrotechnical operations.

Such a classification is particularly important for grain production, where a considerable proportion of costs is incurred at different stages of the production cycle and depends on the characteristics of agricultural technologies. The proposed system facilitates not only more accurate product costing but also operational cost control, performance evaluation of technological operations, budgeting, and internal management control.

An analysis of the current state of grain production and the existing production cost accounting system in the Kostanay region during the period2015–2025 confirmed the region's stable specialization in wheat production, accompanied by significant yield variability and a high dependence of production performance on weather conditions.

The study showed that production cost accounting at many grain-producing enterprises continues to perform primarily a control function and remains focused mainly on recording actual costs. At the same time, the analytical potential of management accounting is utilized only to a limited extent.

The principal shortcomings identified include insufficient cost detailing by agrotechnical operations, the absence of comprehensive budgeting systems, limited analytical capabilities of primary accounting documentation, and the lack of a well-developed Management Accounting Policy.

Methodological approaches to production cost accounting and product costing in grain farming have been substantiated through the development of an adaptedActivity-Based Costing (ABC) model, providing for the allocation of indirect costs across five agrotechnical stages of the production cycle. In addition, a work-in-progress valuation model based on the Normalized Difference Vegetation Index (NDVI) has been developed.

Testing of the proposed ABC model using data from Kubekovskoye LLP demonstrated a significant improvement in the accuracy of indirect cost allocation among crops and technological operations. The results showed that the correct redistribution of storage costs changes the production cost of wheat by approximately 3–4 thousand tenge per ton.

The NDVI-based work-in-progress valuation model was tested using data from PTC "Sodruzhestvo". The results demonstrated a 13% improvement in valuation accuracy compared with conventional normative methods. During the dry growing season of 2023, the traditional нормативный method overestimated the value of work in progress by approximately 13%, resulting in an understatement of the production cost of finished goods in interim financial reporting.

The estimated economic effect of implementing the proposed methodological approaches ranges from 114 to 162 million tenge annually for agricultural enterprises cultivating approximately 10,000 hectares, and from 300 to 480 million tenge annually for enterprises cultivating approximately 60,000 hectares.

Methodological recommendations have been developed for generatingprimary and summarized management information on grain production costs.

The existing forms of primary accounting documentation are proposed to be supplemented with additional data fields based on the author's cost classification, together with document workflow procedures that provide detailed recording of costs incurred during individual agrotechnical operations.

The proposed recommendations make it possible to record production costs not only for the grain crop as a whole but also for each stage of the production process, including soil preparation, sowing, crop maintenance, and harvesting. This approach improves the quality and timeliness of management information and provides a reliable basis for operational cost control by responsibility centers.

Furthermore, an integrated management accounting system has been developed, incorporating a four-level coding structure for accounting objects, analytical sub-accounts within Section 8 of the Standard Chart of Accounts of the Republic of Kazakhstan, and dedicated variance accounts designed for management control.

The proposed accounting model can be implemented within the existing Standard Chart of Accounts of the Republic of Kazakhstan without requiring amendments to the current regulatory framework.

Methodological recommendations have been developed for preparing sector-specific budgets and monitoring their implementation in grain-producing enterprises.

The proposed budgeting system is based on the author's classification of accounting objects by agrotechnical operations, responsibility centers, cost locations, and product types. The operating budget is prepared using the Direct Costing method, which provides more accurate information for operational planning and managerial decision-making.

The recommendations were tested using data from Darkhan-Zher LLP, confirming their practical applicability. According to the budgeting model, the planned contribution margin amounted to 44,706,623 tenge, the return on sales reached 27.8%, the margin of safety amounted to 86.8%, and the break-even point was 2,914 quintals.

The proposed budgeting methodology improves the accuracy of production cost planning and strengthens the integration of budgeting with the management accounting system.

Methodological approaches to designing theManagement Accounting Policy of grain-producing enterprises have been developed.

The proposed structure of the Management Accounting Policy consists of three interrelated components: organizational, technical, and methodological. Each component includes a defined set of accounting procedures and supporting internal regulatory documents.

The study demonstrates that, for grain-producing enterprises, the Management Accounting Policy should perform not only a regulatory function but also an analytical one. The completeness and reliability of management information, the effectiveness of internal control, and the ability to conduct operational cost analysis during the production season largely depend on the quality of its design.

The proposed recommendations enable agricultural enterprises to adapt their management accounting systems to the specific characteristics of grain production, improve the transparency of production cost information, and enhance the quality of managerial decision-making.

A probabilistic risk model for optimizing the production structure of diversified agricultural enterprises has been developed on the basis of management accounting information.

The proposed model enables agricultural enterprises to maximize the expected contribution margin while maintaining an acceptable level of production risk under different climatic and market scenarios.

Testing conducted using data from Peterfeld Agro LLP demonstrated that the optimal planned contribution margin ranges from 712,585 thousand tenge to 1,748,962 thousand tenge, depending on the selected risk level and the availability of government subsidies.

The inclusion of subsidies in the model increases the expected contribution margin by 12.9% to 54.5%. At the same time, a reduction in the acceptable level of production risk results in significant changes in the production structure, shifting from highly profitable but more volatile cash crops toward fodder crop production and livestock farming. For example, the planned wheat cultivation area decreases from 4,348 hectares under the highest acceptable risk level to zero hectares under the minimum risk scenario.

The effectiveness of the proposed optimization model directly depends on the quality and completeness of management accounting information. Therefore, its practical application requires the establishment of a continuously updated database containing production and economic indicators for a period of at least five years.

Dissertation

List of Scientific Works

Consultant's Review

Foreign Consultant's Review

Conclusion of the Research Ethics Committee

Official Reviewer's Review

Official Reviewer's Review

Направление подготовки кадров«8D041-Бизнес и управление» ( «8D04105-Учет и аудит» )