ARRANGEMENT PF ACCOUNTING AND CONTROL SYSTEM OF MANAGEMENT OF COMPONENTS OF ACTIVITY OF PROCESSING COMPANIES OF AGRICULTURAL COMPLEX ON THE BASIS OF ABC (ACTIVITY-BASED COSTING) SYSTEM

The accounting process of processing companies of agricultural complex requires introduction of effective methods of management of expenses, revenues, assets and liabilities, as well as application of new systems of accounting and control provision of production processes management under the moder environment. The article presents the basis for implementation of ABC (activity-based costing) method into the accounting process of large processing company of agricultural complex; the article has also examined the types of activity of OAO NPG Sady Pridonya, has determined the connections between expenses for production and types of products in ABC system, as well as the connection of process operations with the objects of accounting of food production of horticulture products processing.

components of activity of a compnay, ABC (activity-based costing) management accounting system, accounting and control system of management of fruit and vegetables processing companies, structure of responsibility centers of processing companies of agricultural complex