Purpose of dissertation work: theoretical ground of methodological principles and development of practical positions of accounting production and realization processes of agricultural produce in the modern conditions of management. Subject of research: methodology and method of accounting of processes of production and realization of agricultural produce in the conditions of development of market economy. Object of research: theoretical and practical questions of accounting of production and realization of products. Researches were conducted on the agricultural enterprises of Ukraine. Research methods: abstract and logical, theoretical generalization, comparison, individual supervisions, abstracting and design, questioning and questionnaire inspection. The scientific novelty of the received results consists of decision of scientific problem - development and ground of methodological principles and practical positions of accounting of production and realization processes of products in agricultural enterprises.Basic theoretical and practical results which present a scientific novelty: for the first time conception of construction of accounting of production and realization processes of agricultural produce in Ukraine which takes into account the features of agrarian industry, the model of the system of accounting is formed, which includes subsystems (financial, management, tax accounting) and enables to conduct it accordingly requirements of market economy, maintenance is grounded and the necessity of the use of economic category "market cost of agricultural of agricultural produce" is proved and the methods of its forming in the system of accounting are offered, improved determination, classification and use of transfer prices for calculations between subdivisions of enterprise, classification of expenses in agriculture, method of accounting of production and realization of agricultural produce, possibilities of change to methodology of the use of account 79 "Financial results" are exposed, an order of accounting of accrual and payment of salary in a natural form, method of estimation of the finished products which are used for a production within the enterprise, structure of elements of expenses, particularly, from the element "Other operating costs" it is necessary to select in separate elements "Works and services of exterior enterprises and organizations" and "Financial payments", construction of the analytical accounting of realization of products through the reflection of its amount and sum on debit and credit of account, order of distributing of expenses between basic, associated, by-products and wastes of production, methods of distributing of general production and other indirect expenses, principles of accounting and qualitative characteristics of the financial reporting were developed, particularly, a necessity additionally to select two principles "relevance" and "rationality" and to qualitative characteristics of financial reporting - timeliness and accuracy is grounded. In accounting of state support of agricultural production is proved that the method of profit takes advantage above the method of capital, and that is why the money received of state support it is necessary to account by the method of profit, essence and order of forming of accounting policy on enterprises, and the basic provisions of it must be accepted on legislative level by development of the proper accounting standard, methods of expenses accounting with the purpose of ground the order of calculation of agricultural production and providing the preparation of economic information for acceptance of operative and strategic management decisions on an enterprise, order of accrual, accounting and control of depreciation of the fixed assets, which allows in the system of accounts accumulate information about it charge and use, application of cost criterion for delimit the fixed assets and low value items in a financial accounting with the purpose of improvement of control of the use of material resources and warning from а possible falsification of accounting information.
