Tluchkevych N. Management accounting arrangement at agricultural enterprises.

Research object is a process of organization and method of administrative account on the diversified agricultural enterprises of the Volinskoy area. The purpose of dissertation work is a ground of theoretical and methodical principles of administrative account organization as management information by an enterprise, and development of practical recommendations in relation to perfection of the methodical and documentary providing of its organization in agricultural enterprises. Research methods: analysis, synthesis, generalization, design, comparison, grouping, specification, approach of the systems. Theoretical and practical results of dissertation research are the organizations of administrative account directed on an improvement in agricultural enterprises. Substantive provisions, offered an author, can be used in practical activity and educational process. Scientific novelty: first: the complex model of administrative account organization is developed in agricultural enterprises, that foresees intercommunication of elements of the administrative system - account, control, analysis and budgeting planning after the proper stages of organization; it is improved: method of charges analysis in an administrative account with the purpose of improvement of the informative providing of planning and control at making administrative decisions; purchased subsequent development: determination of concept is a "administrative account" as a constituent of record-keeping, which is combination of budgeting planning, account, analysis and control for the informative providing of management of enterprise. Degree of introduction: the results of dissertation are inculcated in the economies of the Volinskoy area and Ukraine. Efficiency: will be instrumental in the improvement of organization of administrative account in agricultural enterprises. Sphere, industry of the use: agroindustrial production of Ukraine.