Yuschyshyna L. Theoretical principles of the process-oriented approach to the management of agricultural enterprises expenses are investigated.

The object matter of the research is the processes of management of the expenses of business-processes in plant-growing. The subject matter of the research is the theoretical principles and methodical theses concerning the management of the expenses of business-processes. In the dissertation the scientific approaches to the determination of effectiveness of agricultural enterprises activity on the basis of construction of optimization model of expenses of business-processes taking into account the correlation among the basic, accessory and service business-processes are worked out for the first time. Management of the expenses of business-processes in plant-growing in the agricultural enterprises got the further development.