Influence of Parameters of Agricultural Enterprises Activity on the Organization of the Managerial Accounting

The organization of managerial accounting in agricultural enterprises depends on their size and objectives, which is pursued by the owner (manager) when debugging the accounting system. The article is devoted to the study of the influence of the size of enterprises, the chosen organizational and legal form of their functioning on the organization of managerial accounting. The analysis of three main methods of management accounting was carried out: accounting of full costs, accounting of incomplete costs and accounting of normative costs. It was revealed that it is expedient to apply the normative method only to the items of material costs and labor costs in the main branches. The method of accounting for full costs means that the cost of production includes both direct and indirect costs. The method of accounting for incomplete costs assumes their division into constants and variables with subsequent calculation of the cost price on the basis of variable costs and partly – based on the inclusion of constant production costs. Such division level out the effect of fluctuations in the production capacity of the enterprise on cost. The criteria for the distribution of enterprises into small, medium and large were disclosed in accordance with the Economic Code of Ukraine. For the purposes of ranking methods of management accounting, depending on the size of agricultural enterprises, the own criteria for the separation of enterprises were proposed. It was proved that for large enterprises an incomplete cost method is acceptable, which provides a separate accounting of constant and variable costs, production costs and period costs, with an appropriate distribution of production costs only to the cost of production. For medium-sized agricultural enterprises, it is simpler and more expedient to divide the all expenses of the reporting period into appropriate bases, providing a reliable estimate of the profitability of each type of product and reducing the laboriousness of the process of compiling statistical forms. For small enterprises, the method of accounting of full costs is acceptable, and in some cases, without accounting of depreciation charges. Proposals were made to improve the application of managerial accounting methods by agricultural enterprises.