Panadiy O. Management accounting in agriculture enterprises in the current institutional changes

The thesis contains general review, study and deepening of the theoretical aspects of management accounting, the authentication of the problems of management accounting in agriculture and the offers related to their decision. In the theoretic sphere there was provided the institutional explaining of the allocation of the management accounting, based on the identification of the complex of the institutional factors, that led to the fragmentation of the accounting. The management accounting was determined as the inherent component of the institute of accounting and as the informal basis and as the engine of the development of the rules and procedures for financial reporting. The objects of management accounting in agriculture enterprises with a priority allocation of current and planned costs were actualized. There was provided an analysis of the current state of management accounting in agriculture that allowed to define ways of improvement of its provisions to optimize the work of the accounting departments in agriculture enterprises and to improve the quality of information that is useful for management. In the resulting part of the thesis there were proved the proposals for use the different methods of management accounting related to the sizes of the agriculture enterprises, improved methodical approaches for accounting and allocation of the indirect costs, in particular the costs of the machinery and equipment, and there was developed the IT-model of management accounting in the public enterprises of National Academy of Agrarian Sciences of Ukraine. Implementation of the developed will allow to develop instruments of management accounting, to institutionalize it on the level of practical activities of the professional accountants in agriculture and to ensure its development through professional organizations and state institutions.