Stender S. Account and control of costs of plant growing

1. Object of research: the process of accounting and cost control in crop farms Khmelnitsky region. 2. Aim: improvement of the theoretical construction accounting and cost control in crop farms and developing research-based teaching and practical recommendations. 3. Methods: The method of observation and analysis, the method of theoretical generalization and comparison, methods of induction and deduction, the method of abstraction and specification, methods and techniques of documentary and factual control. 4. Theoretical and practical results: solved the economic substance of production costs; generalized classification of costs taking into account different crop; analysis accounting for the costs of maintenance and operation of machine-tractor park, provides suggestions for improvement of the budgetary costs of forming and calculating the actual costs of crop units, reasonable approach to calculating the performance of profit centers using account 77 "Implementation", invited farm reporting form to improve cost control; developed model construction budgets and organization of accounting and cost control in agriculture. 5. Scientific novelty: first defined conceptual factors forming methodology of management accounting in plant (technological, organizational, economic, accounting and analytical), which allowed to develop a model of construction budgets and organization of accounting and cost control in the crop. 6. Degree of implementation: the author suggests were tested and implemented in practice of accounting and cost control crop farms and agricultural development in the Office of Regional State Administration, Khmelnytsky region, the results of research implemented in the scientific process. 7. Field (field) use: activities of agricultural enterprises, public administrations and scientific process of higher education.