Honcharenko I. Organization of book keeping in operation of business

The research is dedicated to the matters of organization of the accounting system in concern with the requirements of management. Organization of accounting at the agricultural enterprises has been fully researched. The development stages of the organization of accounting and its component - management accounting - have been singled out. The fact that organization of accounting is a component of the system of accounting and the system of management of the enterprise has been grounded. The structure of the main internal document regulating organization of accounting at the enterprise has been developed and its title "Accounting Policy of the Enterprise" has been grounded. It has been proved that the principles of organization of accounting should be caused by the aim of activity of the enterprise and be determined independently taking into account current and strategic goals of the development of the enterprise. The results of effectiveness calculation of influence of accountants' education and professional development on profitability of the enterprise allow to ground expenses of budgets and enterprises on accountants' training and retraining.