Golub N. Costs accounting and control of agricultural soil improvement

Object of research: the current system of accounting and control in agricultural enterprises, within which is formed about the costs of improving agricultural land. Objective: is to enhance theoretical and develop practical recommendations for improvement of accounting and cost control to improve agricultural land. Methods: Methods of theoretical synthesis, analysis and synthesis, historical, logical and retrospective analysis of the dialectical method of scientific knowledge of economic phenomena and processes of grouping and comparison. Scientific novelty: based recommendations for the improvement of synthetic and analytical accounting expenses for the improvement of agricultural land with the allocation of individual accounts to account for such costs and developed forms of accounting registers in order to systematize the information on the costs of improvements carried out these lands and provide data management personnel of the enterprise, providing the system environmental management in the defined terms necessary data value appraisal of measures for improvement of land for calculation of the effectiveness of these measures when making decisions. Improved classifications of accounting and cost control to improve agricultural land: the areas for economic content, the nature of the impact on the quality status of agricultural lands.