Suk P. Accounting of expenditures on plant-growing production.

3.Object of research: complex of theoretical and practical questions of accounting of agricultural farms of Kyiv region. The purpose of research: to spesify and add theoretical bases and work out directions of improvement practice of accounting of plant-growing production according to international experience and development market relations in Ukraine. Methods of research: the analysis and synthesis, individual observations, relative values, questionnaire investigation. Theoretical and practical results: considerable addition and spesification of the theoretical positions about determination of the economic categories, the structure of expenses and accounting, more rational organization of accounting in new economic formations on the way to market. Scientific novelty: the peculiarities of accounting functions and using its methods in new organization-legal formations on plant-growing production are showed. The determination of economic category "expenses" are spesified. The structure of expenses, whic h include in cost on plant-growing production are proved. It is argued expediency to carry out grouping expenses using corresponding accounts and sub-accounts in accounting system and refuse from parallel their calculation by items. To reduce quantity of forms of primary documents for account of expenses of materials, labour payment in plant-groving is proposed. Necessity of carrying changes in the chart of accounts is proposed. The way of registers building for analytical accounting of production in the various managing subjects. Degree of introduction: the basic principles are used in accounting by the agricultural farmes of Rokytne district of Kyiv region, Kaniv district of Cherkassy region in other enterprises and in the educational process of National agrarian university and other universities of Ukraine. Sphere, area of use: agriculture.