The thesis is devoted to topical issues related to the organization and improvement of management accounting in dairy enterprises. The aim of the research is to develop theoretical and methodological bases of the organization of management accounting in dairy enterprises, scientific substantiation of practical recommendations for its implementation. The general hypothesis of the study is based on the assumption that the organization of management accounting in the domestic dairy enterprises, which provides full information support of process of decision-making will enhance the efficiency of financial-economic activity of enterprises, competitiveness and profitability. The author substantiates theoretical principles concerning the functioning of management accounting system in the above production, developed practical recommendations concerning implementation of a managerial accounting system at milk processing plants with the aim of providing management with the necessary information for effective planning, control and managerial decision-making. The thesis substantiates the concept of management accounting, adapted to the specific conditions of functioning of Ukrainian dairy enterprises and includes the methodology, methods, goals, objectives, implementation mechanism, creates understanding of management accounting as a formalized accounting system focused on the needs of the management of dairy enterprises in the operative and strategic nature. The result of implementing the proposed concept is the improvement of information support of management decisions taken by the management of dairy enterprises; The author developed the methodological principles of organization of management accounting in dairy enterprises of holding type as a separate business process based on the operation of the information pyramid, which forms the basis of managerial decision-making. This approach allows us to estimate the efficiency of dairy enterprises in terms of information security management process at all levels; The study also determined by the rational methods of assessing the interaction between levels of management accounting, which takes into account the organizational features of modern dairy enterprises of holding type. This approach forms the basis for improving the efficiency of passage of the information flow allows, in the early stages of functioning of system of management accounting to mitigate risks arising as a consequence of imbalance between the two levels of holdings. The author formulated the conceptual framework of the methodology for assessing the quality of management accounting, functioning on modern dairy enterprises, on the basis of comparative analysis. This approach allows objectively identifying problems and outlining directions of perfection of management accounting at the enterprises of the dairy industry, taking into account the interests of all actors involved in the production process, and in the process of enterprise management. Also on the example of concrete enterprises of the dairy industry the analysis of the current state of management accounting systems, organizations assess their effectiveness, identified some common shortcomings, the removal of which directed the main recommendations of the study. Analyzes contemporary issues relating to the introduction of management accounting in the practical activity of dairy enterprises of Ukraine, the directions that need to make management accounting the basic function of an information and analytical tool to support management decisions. The study provides recommendations for improving the system of management reporting and optimization of an information base through the use of logistic approach to the structure of material, financial and information flows dairy companies, offered the following directions of improvement of system of management accounting: improving the structure of responsibility centers, development of a hierarchy of information support of accounting in terms of the holding organization, development delivery of management reports, development of financial planning and budgeting on the basis of perfection of system of cost accounting. Thus, in the solution of important scientific and practical task: study theoretical and methodological bases of formation of system of management accounting in dairy enterprises and development of practical recommendations for the implementation of information-analytical system to ensure the management of the enterprises of the dairy industry of Ukraine with the necessary information for effective operational and strategic planning, control and managerial decision-making.
