Abstract
At the present stage the competitiveness of small businesses agribusiness depends primarily on their ability to integrate into the supply chains. To provide this capability, all elements of the management system of small businesses must meet the standards of corporate governance larger agricultural enterprises, included in the supply chains. Before administering the owners, a small business gets the implementation task at the enterprise integrated management system, consisting the elements of a balanced scorecard, security products, quality management systems, etc. This system should be, on the one hand, convenient and understandable for managers of large agricultural enterprises - small businesses partners on the supply chain. On the other hand, the system should be available for small business owners control - does not require significant expenditures for its implementation and specific competencies members. In our opinion, in order to develop such an integrated management system to meet these very contradictory requirements, refer to the management accounting concept. DOI: 10.5901/mjss.2016.v7n2p137