Belova I. Accounting-analytic supplement of the plant cultivation output production

Object of research: events and processes of biological transformation of plant shown in the accounting and management information base form. Objective: theoretical basis and practical improvement of management accounting and analysis of crop production oriented to the needs of competitiveness of agricultural enterprises in the context of globalization. Methods: statistical observation, questioning, grouping, classification, induction, deduction, analogy, comparison, organization, analysis and synthesis. Scientific novelty: first adapted the theoretical and methodological principles of management accounting to specific agricultural and conceptual approaches to the organization of accounting and analytical support crop production, improved methodical analysis of processes of biological transformation, a biological assets and agricultural produce in the plant, determining the economic substance of the term " management accounting of agricultural activity "method of calculating the expected costs of biological assets and agricultural produce in plant, system documentation for the production of main crops, the system of internal (management) reporting, had the further development of theoretical approaches to management (internal) accounting, scientific definition content and structure of the industry standard for the organization of management accounting in agriculture.