The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first...

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...