Pohrebniak N. 3. Organization and methods of managerial accounting in plant science.

3. The object of research is the process of integration of on- line, primary and analytical accounting in plant growing. Methods of research are as follows: dialectical, monographic and economic. The purpose of the research is to develop methodological tooling for organization of management account in plant growing, create scientific preconditions of its organization and keeping. Scientific newness is as follows: definition of the of the main point of management account; determination of its place in the management system; improvement of item and elements costs classifica- tion; working out of methods of accounting and control of expenses in condition of decentralization; further develop- ment of transfer price formation; working out of the system of internal management reporting. The field of results use accounting of cyri cultural enterprises, learning process.