Object of research: business transactions and processes related to the production and processing of hop, which are accounted and controlled in hop farms The purpose of research: summarizing and development of theoretic issues concerning organization and techniques of managerial accounting in hop growing, development of practice proposals of their use Methods: the critical review of scientific paper, dialectic, abstraction, analysis and synthesis, inductions and deductions, grouping, monographic, questionnaire statistical supervision, analogies. Theoretical and practical results: they consist of theoretic grounding and improvement of organizational and methodical approaches to the development of managerial accounting of production and processing of hop; adaptation of managerial accounting system to modern informational requirements of hop industry Scientific novelty. For the first time: The elements of managerial accounting tools on the basis of which the informational providing of management is carried out in hop farms; it is suggested to use concept "management basic document". Improvements: Approaches to the sampling of managerial accounting objects for concentrating of personnel attention on "bottlenecks", particularly on expenses of hop industry and choice of the proper tool of influence on their size and structure have been approved. System of documentary providing on the basis of package of "management primary documents" in relation to depreciation deductions and consolidated documents concerning costs; approaches to the use of budgeting, taking into account the requirements of hop industry, by development of forms and methods of budgeting with the use of financial accounting accounts have been approved. . Obtained subsequent development: conceptual base of accounting; functions of managerial accounting on the modern stage of management development, main requirements to the information, including peculiarities of agriculture have been specified; classification of expenses at hop farms, particularly in the structure of the added cost formation, information about which becomes the base for the choice of method of influence on size and structure of expenses, has been developed; сlassification of costs management methods in frames of managerial accounting, with splitting them into two groups - strategic and tactical, has been developed. Degree of introduction: The basic results of research are accepted for the use by Ltd "Polissya" and DC of RF "Hop growing" in Zhytomyr region. Separate results are used in teaching process of the course "Management accounting" for specialty "Finances and Credit" of Zhytomyr Institute of Enterprising and Modern Technologies Efficiency: will allow maximally approaching information of accounting to the necessities managements, investors, appraisers and other users. Sphere, branch of use: hop farms and other entities
