The article presents the results of the development of a new type of rabbit meat product - meatloaf. The consumption of healthy and nutritious foods rich in macro- and micronutrients, low in lipids and cholesterol, as well as various nutritional supplements, is preferable for the modern consumer. One of the promising types of meat as a dietary raw material is rabbit meat. As a result of the studies, a physicochemical analysis was carried out, the amino acid composition of rabbit meat was determined, and an organoleptic and tasting assessment of rabbit meatloaf was given. The technological scheme, the recipe is developed and the technological parameters of the meatloaf preparation are determined. It is recommended to store meatloaf no more than 10 days at a temperature of 0–2 °C with a humidity of 85-90 %. Meatloaf from rabbit meat has functional properties, contains a large number of vitamins PP – 174.3 mg, potassium minerals – 5052.8 mg, magnesium – 382.4 mg, phosphorus – 2875 mg, sodium – 8598.7 mg.The results of the nutritional and biological value of rabbit meatloaf allow us to make an informed conclusion about the high level of their nutritional value, which clearly illustrates the values of quality indicators.

The international advanced method of cost accounting used in the main branches of agriculture is based on the generalization of costs for technological processes related to the stages of work provided for by the production technology in crop and livestock production, and can be described as a process-by-process approach. The article considers that the successful solution of the problem of increasing the efficiency of cooperation, the organization of procurement and supply and marketing structures of the agro-industrial complex and the improvement of accounting in them is the most important factor in the stabilization and development of the economy in the new economic conditions. The article discusses the main directions of development of agricultural cooperatives. The process of cost optimization at agricultural enterprises of the Republic of Kazakhstan is considered. The main ways to improve the management system of the cost optimization process in agricultural cooperatives of the Republic of Kazakhstan are outlined.