Krasota E. Managerial Accounting of Agricultural machinery and equipment maintenance and renewal

Object of research: registration process of maintenance and renewal of farm machinery and equipment. Profound investigations were based on the materials of agrarian enterprises of Poltava region. The purpose of research: development of scientifically proved recommendations on improvement of managerial accounting of maintenance and renewal of farm machinery and equipment. Methods: a dialectic method of knowledge, structural synthesis, system approach, generalization, the analysis and synthesis, an induction and deduction, documentation, calculation, inventory. Theoretical and practical results: actions on improvement of managerial accounting of maintenance and renewal of farm machinery and equipment. Scientific novelty: is conclude in solution of science problem in improvement of managerial accounting of maintenance and renewal of farm machinery and equipment with objective necessity of acceptance of administrative decisions to their effective maintenance and well-time renewal. A degree of introduction:development are introduced in practice of the separate agricultural enterprises of Poltava region, AEC «Batkivshchina» of Kotelva district and SE RE «Stepne» Poltava district. Results of researches are used in educational process of Poltava state agrarian academy. Efficiency: the executed researches will allow to approach as much as possible the information of accounting to needs of acceptance and maintenance of support of current administrative decisions at all levels. Sphere, area of use: the agricultural enterprises.