Methodological Development for Purposes of Management Accounting in Agriculture and Other Economic Sectors of Ukraine: Comparison and Criticism

This article provides a brief overview of guidelines developed for the purposes of accounting support for management of expenses and calculating the cost of goods (works, services) in agriculture sector of Ukraine and in other economic sectors, particularly in construction, trade, transport and so on. Based on the comparative analysis, the common and differ structural logic elements in processed guidance documents are being defined. Separation of these differences made it possible to identify the main benefits of Methodological recommendations for planning, accounting and calculation of costs of goods (works, services) in agricultural enterprises over the similar developments in other sectors, as well to establish key shortcomings of this document, describing the need for its improvement. The directions for harmonization of the guidelines with practical needs and national accounting regulations are outlined with the aim to develop management accounting in agricultural production.