The problems of organizing effective management accounting of agricultural production through the widespread use of economic methods, both production management and accounting and management methods and the development of their information functions, are very relevant and necessary. Management accounting in modern times is a universal integrated mechanism for the accounting and management activities of an agricultural organization. The management accounting information system should be oriented towards solving complex issues and making managerial decisions quickly. The purpose of the study is the rationale for rationing, planning and management accounting of costs, their control and analysis of production results in the agricultural management information system. The subject of the study is management accounting, while principles are formulated and new methods for rationing labor, material and biological costs of agricultural production are proposed. A unified nomenclature of cost items has been developed for planning, managerial accounting, analysis and control, both for individual production, accounting and planning objects, as well as for self-supporting units (responsibility centers) and the organization as a whole. For the organization of rationing, planning and management accounting of production costs, the sequence of implementation of special procedures is defined, a unified nomenclature of cost items is developed based on the basic conditions of requirements, which include classification attributes, degree of cost participation in the creation of new products, cost control by hierarchical levels of management. It is concluded that by comparing the actual and planned costs for the production of a particular object of planning and accounting, it is possible to analyze their cause and effect deviations, deviations of the actual marginal income and operating profit of the production of these products from their normative values ​​by changing each specific cost item.

Increased body mass index (BMI) in today's world has become one of the most common and extremely dangerous to humanity diseases. The expansion of fast food chains, high-calorie food, sedentary lifestyle, stress, accumulation of population in cities – the main causes of overweight. In the twenty-first century, in scientific literature introduced a new term "globesity", reflecting the global nature of global problems. However, studies in recent years, several break this logic: "overweight – obesity – the risk of chronic diseases – the risk of premature death." Often, those with elevated BMI have a greater life expectancy than patients with normal or decreased BMI. The latter causes the appearance of a new term "obesity paradox". Indeed, increased BMI significantly reduces the quality of life, increases the risk of social problems. Persons suffering from increased BMI, harder to find a job and to arrange his personal life. In the United States of America the presence of increased body mass index (BMI) results in a significant rise in the cost of health insurance. Reducing excess weight is completely dependent on patients who need along with medication to live a healthy lifestyle. An important direction of minimize obesity and its consequences seem to be a diet, refusal of personal transport, leisure, vacation travel. American society of specialists in the field of metabolic and bariatric surgery define obesity as a chronic, relapsing, multifactorial neurobehavioral disorder in which the increase of fat in the body contributes to the dysfunction of adipose tissue with the development of threat for physical and psychological health of the metabolic and psychosocial consequences.

The article is devoted to the potential role of renewable energy in the grid of the future electricity generation and economic development in Nigeria. The article further observed that it is also important to examine the economics of a variety of potentially competing technologies including market demand, flexible generation, and improved operational practices of electricity in Nigeria. In addition, while there are clear benefits of using energy storage to enable greater penetration of natural resources, it is important to consider the potential role of renewable energy in relation to the needs and demands of the electricity in Nigeria. Nigeria, which gained sovereignty since October 1, 1960 did not have its own stable electricity. Hence, the article is concentrated on renewable energy as a source of sustainable electricity and economic development. The authors were interested in renewable energy due to the huge demand of electricity in Nigeria and at large, in Africa. The natural resources have no limits to human environment or space (surface). Hence, the article attempts to find solution to the problem of electricity through renewable energy. The article further emphasizes on the important use of natural resources for building modern economy and technology advancement. The article discusses the importance of renewable energy and energy demand for electricity generation as a factor of diversification of national economy. Significant place is given to the interdependence of the renewable energy with the needs of sustainable electricity generation and economic development.

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Presents an analytical article reveals the socio-political conditions of integration of post-Soviet States in a globalized world, and competition international alliances. The main stages of socio-economic integration of the CIS countries in the post-Soviet space from the Commonwealth of independent States, Eurasian economic community, Customs Union. A special place is occupied by the discussion of issues related to the future established by Russia, Belarus and Kazakhstan in Astana on May 29, 2014 Eurasian economic Union (EEU). Discusses some of the factors integration processes associated with the minds of the broad masses of the population of the three countries and with the specifics of the quality and mentality of their "elite".