UNC 338.43:338.2

S. Syrtzeva.

The aim of the article is to study the methodological approaches to the development of accounting and analytical management system and its support in agrarian enterprises.
On the basis of theoretical generalization, the concept of “accounting and analytical support of agrarian enterprises’ management system’, which should be understood as forming of accounting information in order to summarizes the economical results; and analytical information and in order to make the right management decisions, is defined.
The formation of accounting and analytical support of agrarian enterprises’ management system should be considered in the context of the 4 stages.
The first step is to identify and analyze the need for information. It is an important and necessary step to improve the system of management to study and review some existing management processes and information flows on the basis of which the management decisions should be taken.
The second step is to determine the structure and analytical accounting system that will form accounting and analytical support of management activities that best meet the needs of internal and external users of information.
During the research, it was found that the analytical accounting system consists of elements that interact with each other, depend on each other and form a single whole. The central element of accounting and analytical system is business accounting, which is one of the main sources of economic information that describes the actual situation in the company. According to its functions the business accounting can be divided into financial, managerial and tax.
Therefore, in agrarian enterprises it should be used the integrated accounting system with the financial accounting, which plays the main role should be provided.
The third step is to identify the organizational, technical and methodological aspects of accounting and analysis system that will generate accounting and analytical support of agrarian enterprises.
The main document that defines the operation of accounting and analytical systems in the enterprise is its accounting policy. It can be shaped as a separate document for certain types of accounting. However, in the case of providing an integrated accounting system, the unique document should be provided, which will take into account all aspects of accounting policies in the context of all types of accounting in the enterprise.
The fourth stage of the formation of accounting and analytical support management system is the regulation of external and internal reporting of agrarian enterprises by developing internal reporting documental forms. That is necessary to determine the types of reporting (accounting, tax, strategic, etc.), its structure and content, terms of report, methods of accounting, analysis, and responsible people for its timely fulfillment.
Thus, the formation of accounting and analytical support of agrarian enterprises’ management system should be based on the accounting and analytical principles within the bounds of defined stages.

Key words
accounting and analytical support, accounting and analysis system, management, accounting, analysis, agricultural enterprises.

S. Syrtzeva. Methodical approaches to the formation of analytical and accounting support of agrarian enterprises’ management system.

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С. В. Сырцева. Методические подходы к формированию учетно-аналитического обеспечения системы управления аграрными предприятиями.
В статье определена сущность понятия«учетно-аналитическое обеспечение системы управления аграрными предприятиями». Обоснованы и предложены методические подходы к формированию учетно-аналитического обеспечения системы управления аграрными предприятиями, предусматривающие использование учетных принципов и принципов кономического анализа.

S. Syrtzeva. Methodical approaches to the formation of analytical and accounting support of agrarian enterprises’ management system.
The article defines the essence of “accounting and analytical support of agrarian enterprises’ management system”. The methodical approaches to the formation of accounting and analytical support management system are grounded and proposed to be involved into the accounting principles and the principles of economic analysis.