Primachenko E. Accounting and analysis of farming plant costs (Kyiv region farming enterprises are examined)

Account and analysis of machine-tractor park activity of agrarian enterprises in the Kyiv Region. System research of theoretical positions and operating practice of agrarian enterprises registration-analytical work and development of practical recommendations concerning the perfection of organization the accounting and analysis of charges, made by machine-tractor park. Methods: induction and deduction, scientific abstraction, supervision, comparison, selective inspection groupment, systems analysis. The improvement of organization the accounting and analysis of charges on maintenance and exploitation of machine-tractor park is grounded and offered; an improvement consists in development of forms of primary accounting the charges and executed works of machine-tractor park, in order clarification of measuring the works, executed by a machine-tractor park, in development of basic indexes system of the technique effective using, operative analysis methods of using the machine-tractor park and charges fromits exploitation. The recommendations concerning an account and analysis of charges of machine-tractor park are inculcated. Agricultural enterprises of Ukraine, educational process.