Agriculture is one of the main branches of the national economy of Ukraine. Accordingly, the logic of accounting rules, connected with the objects of this branch, must be based on the national interests. However, this statement is not always performed. Today, between the national and international accounting rules of biological assets and agricultural products, as the main objects of accounting in agriculture. there is a certain dissonance. It concerns the order of their assessment and affects the taxation of agricultural enterprises. The aim of the article is to highlight those consequences which the valuation of biological assets and agricultural products has for the agrarian enterprises, with its influence on their tax load and the financial situation in general. During the process of researching, a chain of considerations about the tax aspect of the motivation of propaganda of the valuation of the biological assets and agricultural products of agricultural enterprises is presented. It is proved that such an assessment procedure is not profitable for local agricultural producers, because it creates additional financial burdens for them. This reduces their competitiveness and creates benefits for big business. On the basis of the negative impact of the estimation of objects of the alive economy at fair value on the financial condition of agrarian enterprises when they are in the system of taxation of income tax, a vision is expressed regarding the refusal of international rules of accounting of biological assets and agricultural products.

The strategic alliances between competitors are principally known, but are researched insufficiently. There are no answers for such questions: if the competition emerges in the strategic alliance? If it emerges, how such alliance exists. There are answers for given questions in the article. Such answers are based on the results of experience analysis for known in the world business strategic alliances with partners, which are competitors. The answers are the following. It is shown, that the successful interaction between partners in strategic alliance of researched type is possible in the case of avoiding of direct competition. Competition in the strategic alliance between its participants emerges in the situation while they are the real competitors because of intersection of their interests on the same market. The successfulness of such alliance depends on fact, if the alliance participants are the real competitors or they are pseudo-competitors. If the competitor is real, there is no sense to make the alliance with him or it is necessary to be very careful. The basis of such alliance successfulness is the balance of partners' interaction. Such balance describes the situation when, at first, achieving the goals of partners' interaction is strategically important, at second, the volumes of interaction are the same for both partners. The pseudo-competitors are the economical agents, which make the production with the same purpose, but for different customers. Despite the production sameness the partners' interests about the production promotion on the market do not intersect (implicit, but significant differences in customers' needs and demands, that emerge because of natural (prices) or artificial (agreement about the market sectioning) way).There are high chances for the win of every participant in the strategic alliance with the pseudo-competitor. Such win is presented as the effect from partnership. The mutually beneficial co-work is possible between pseudo-competitors in alliance. Such co-work is the consequence of coincidence the alliance participants interests. The effect of partnership is presented as the win of every participant in competitive struggle with real competitors because of having the advantages from the participation in the alliance.

The article deals with questions of distribution of expenses of agricultural producers of goods for the purposes of management accounting and control. Methodology. In the course of the research, the arguments in support of the proof of the managerial nature of accounting of expenses and calculation of the prime cost of agricultural products are advanced. It causes the shift of emphases of management accounting to this section as to one of the key instruments of management of expenses of the agricultural enterprises. Results. Expense management on the basis of accounting tools is the main leverage over the administrative strategy of agrarian producers in the conditions of strengthening of the volatility of the market, aggravation of the competition, and the growing influence of the world prices for products of agricultural production on pricing at the subjects of the agrarian market. At the same time, cost accounting and calculation of product costs make a separate subsystem of management accounting, based on a combination of various elements of a method of accounting. This subsystem consists of its internal divisions and parts, and a segment of cost distribution for the maintenance of machines and equipment of agricultural enterprises is investigated in the article. In particular, the article demonstrates the statement about the discrepancy of the actual state of distribution of these expenses to the order provided by Ukrainian normative and methodical documents in the field of accounting, and the key reasons of this negative phenomenon are being established. The first of such reasons is insignificance of sanctions for violation of accounting legislation, which exists in Ukraine, and the international accounting rules, which according to the established statutory requirements or their own initiative are used by agricultural producers. The second reason lies in an optional character of methodical approaches, developed at the level of the relevant ministries and departments, to the accounting of expenses for cars and the equipment, at the low initiative of accountants with the Post- Soviet style of thinking that is fatal to the idea of the reliable distribution of these expenses. Practical implications. To resolve the problem of reliability of information about costs of machines and the equipment negotiated in prime cost of agricultural products (works, services), an automatic algorithm of distribution of these expenses is offered, which is supposed to be realized via the corresponding accounting software. The point of use of the software is caused, on the one hand, by considerable by labour input of the process of accumulation and allocation of costs on the offered algorithm, and on the other hand, by technical capabilities of the agrarian enterprises which, according to data of the last researches in this sphere, point at the almost completed process of automation of accounting in agriculture on the basis of computer accounting programs. Value/originality. The methodological basis of such an algorithm is created by the developed suggestions for improvement of the distribution of costs for machines and equipment maintenance by ensuring the personified accounting of expenses on every object of these means of labour. It is proposed to carry out the further distribution of accumulated expenses on direct fuel consumption expenses on these objects when using active machines and mechanisms in terms of directions of expenditure and in proportion to productivity when using motorless mechanisms.

The activity of scientific research institutions is not deprived of the internal risks most commonly connected with unfair actions of official and materially responsible persons, instances of fraud and forgery. Taking the above into account, economic operations taking place in such institutions are subject to internal control for the purpose of a target and most effective use of financial resources. The mechanisms of realization of internal control can be diverse and depend on the sizes and the structure of households, experiment and selective stations and structures of their administration. As practice shows, internal control should not be limited only to checks of the legitimacy of the carried-out operations and the level of performance of planned targets. The strategic direction and control of a condition of economic processes at different stages of its consecutive implementation is the key to a stable functioning of scientific and research establishments, and a correctly created system of internal control is capable to prevent considerable volumes of the carried-out violations even without external influence. These problems defined the relevance of the article and the purpose of further research. The assessment of the system of internal control of The Institute of Bioenergy Crops and Sugar Beet (IBC&SB) NAAS which has its own network of the research stations and research households located in various agricultural regions is carried out and gave ground to be convinced that they for the purpose of specification of control functions in management process and at different stages of the sequence of their implementation, in this integrated research institution there are the following component (types) of control: 1. Administrative control is a set of procedures directed to the implementation of production and financial plans and also duties by officials. It is carried out automatically within the approved internal organizational and administrative documents. 2. Accounting control is a set of procedures for identification of deviations of the actual indicators from planned ones (accounting records), the safety of assets of the enterprise, prevention of shortcomings and elimination of risks in the activity of an enterprise, ensuring the reliability of accounting data and financial statements. 3. Technological control is a set of the procedures providing production technology compliance (cultivation of grain crops (except rice), leguminous crops and seeds of oil-bearing crops, vegetables and cucurbits crops, root crops, biopower cultures, and sugar beet), norms and standards of a raw materials consumption, quality of goods manufactured. The organization of internal control, as a rule, contains several stages the identification of which depends on the purposes, tasks, and expediency of check. The stages of internal control which take place at The Institute of Bioenergy Crops and Sugar Beet NAAS are the following: I stage - control planning of efficiency of budgetary funds usage. Within the given stage of internal control of IBC&SB NAAS, it is expedient to carry out the formation of the list of the priority directions of control on the basis of strategic objectives of the institution. Besides, the compliance with duty regulations validating distribution of functional authority of heads of departments for the purpose of determination of the adequacy of distribution of duties, for the competence of personnel is necessary; II stage - the realization of control actions within the monitoring procedure of effective management of budgetary funds. This stage includes the check of: 1) accuracy of the results of the statement of estimates implementation; 2) accuracy of account and use of noncurrent assets, supplies of the institution; 3) accuracy of petty cash operations management and observing cash discipline; 4) operations on accounts in banks and treasury; 5) reliability and reality of treatment in accounting of accounts receivable and accounts payable; 6) accuracy of payroll accounting and payroll payment and mandatory deductions; 7) accuracy of reflection in accounting and use of funding of the institution; 8) expenditures for the creation of an innovative product; 9) documentation of the operations on intellectual property items within capital assets and expenses on research works. III stage - summing up control activity. It contains the approval of reports on results of the check, control of the implementation of the recommendations aimed directly at control object. The efficiency of internal control of The Institute of Bioenergy Crops and Sugar Beet NAAS according to the conducted research depends not only on the considered check stages but also on the measures on its stimulation in the time aspect. The analysis of sources of scientific literature gave reason to make sure that most scientists divide control based on implementation term (timing) for: 1) the preliminary in-house control implemented at the stage of adoptions of management decisions prior to certain economic operations; 2) current internal control that is expedient to carry out in the reporting period for the purpose of timely and expeditious identification of the deviations and reasons which entailed them; 3) the following internal control directed to the check of lawful, correct carrying out and reflection of the financial and economic transactions presented in primary documents, account books and reporting forms. During the research of The Institute of Bioenergy Crops and Sugar Beet NAAS activity, it was necessary to observe the usage of only such form of control as the subsequent control which is implemented according to results of activity of the budgetary institution. It is proved in the article that internal control is one of the most important functions of management, as with its help the check on execution and efficiency of management decisions, control of existence and use of resources and also identification and elimination of deviations in the system of financial activity of institutions is provided. That is, internal control in the integrated research institutions has to provide timeliness of information introduction and allow to quickly prevent possible development of crisis situations with the purpose of adoption of effective management decisions. The combination of the offered stages of implementation of internal control, methodical procedures and measures of stimulation in time aspect to influence stable functioning of institutions including The Institute of Bioenergy Crops and Sugar Beet NAAS on assets saving and their rational use, observance of domestic policy, prevention and exposure of violations, the accuracy of accounting records, preparation of reliable and accurate financial information.

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