Lyudvenko D. System of managerial accounting in agricultural enterprises

3. Object of research: accounting and to take management decisions of agricultural enterprises.Purpose of research: the theoretical and practical recommendations grounding for making improvements the accounting and to take management decisions of agricultural enterprises as method of improvement of information ensuring management process of expenses of agricultural enterprises. Methods of research: theoretical generalizing and comparison, causal-consequent and abstract-logical connection, analysis and synthesis, induction and deduction, statistic and economi-calmathematical methods, distracting and modeling. The theoretical and practical results: the scientific-methodical approaches and the practical recommendations on the improvement of organization and methodic accounting and to take management decisions of agricultural enterprises. The results of research have been used in the author's publications, conference reports as well as in the agricultural enterprises' activity.The scientific novelty consists of determination of ways, and also development of recommendations and suggestions on perfection of consideration and acceptance of administrative decisions of agricultural enterprises. By substantial results characterizing, scientific novelty of dissertation research, there are the following for the first time: the respective sub accounts essence and place of administrative consideration in agricultural enterprises with the purpose of preparation and use of accounting information for acceptance of administrative decisions, which is instrumental in the improvement of conduct of consideration. Administrative consideration is the subsystem of accounting, which functions on enterprises accordingly to the features of his activity; it is offered to conduct the calculation of unit cost of plantgrower not only on a December, 31, and for a year at once after the receipt of harvest. Products of stock-raising to calculate each month. For this purpose direct expenditures are taken after data of the analytical accounting, and general production - are considered through normative coefficients, that will allow operative to get information for acceptance of administrative decisions and promotes their efficiency; the issues have been improved as follows: method of input economy consideration and control of direct and cost production inputs after a order method in the spheres of agriculture, that simplifies consideration and force control; the issues have undergone the further development as follows: offer to the use of forms of primary documents at small farmer (peasant) economies, that a robot diminishes the volume of registrations and their price; the use of the computer programs for organization of administrative consideration of production of goods of agriculture. Extent of implementation: the results of research are used of the activity of the agricultural enterprises of Kyiv and Zhitomir regions. Specifically "Ukraine"Ltd v. Vodotii Brusilov district Zhitomir region as well as in the study process of Bila Tcercva state agrarian university while teaching "Management accounting", "Organization of accounting and controls".Efficiency of implementation: provides efficiency of accounting and to take management decisions of agricultural enterprises.Sphere of usage: business activity of agricultural enterprises.