Almost any activity involves a cost. From the point of view of the economy of organizations, costs are the basis of economic life. Directly or indirectly, they are the object or component of the work of all employees of an economic entity - managers, executors, service personnel, etc. In addition, their labor creates costs for the organization in view of the obligation to pay for it. In the context of digitalization of production in the agro-industrial complex, the requirements for accounting are increasing, as the main source of providing enterprise management with information on costs formation. This article studied costs as an object of accounting from the point of view of their recognition, essence, transition from one state to another. As a result of the study, on the basis of balance equality, a symbolic model of costs formation in an economic entity and a model of their transition to the state of expenses were built and substantiated. Such methods as collection and analysis of information, comparison, modeling and a balance method were used.

Timely reflection in the accounting registers of information on the costs of fire safety of industrial enterprises today does not have a clearly structured methodological framework, which leads to a decrease in the quality of the results of accounting work in this direction. The purpose of the article is to improve the methodology of management accounting of costs for fire safety of industrial enterprises. The author’s observations of the pheno­mena and processes that cause the occurrence of the studied costs allowed to develop a set of techniques and methods of identification and reflection of information about them in a form convenient for making management decisions and developing economic strategies, to ensure integration in the information and management space of the enterprise.

Modern science and practice does not have a sufficient set of cost management tools, taking into account the duration of the production cycle, characteristic of agricultural activity. The implementation of a cycle-oriented approach to building a model of production costs was based on studying the existing options for classifying production costs, which were supplemented with features from the perspective of managing long production cycles. As a result of the study, a model of production costs was built from the point of view of a cycle-oriented approach, as well as a model of production costs from the standpoint of features of a long production cycle. The model can serve as the basis for the formation of the information space of cost management, control and cost analysis in the economy of agricultural enterprises.

The article is devoted to the issues of improving the function of estimated planning of returnable waste of industrial enterprises, including the results obtained in the information base of the strategy of sustainable production and sustainable development. Improving the quality of the source information by introducing a multi-level verification system will allow implementing the methodology proposed by the author, integrating calculation and estimate planning in a single information and tool space, and improving the accuracy of economic calculations in general. The purpose of the study was to increase the efficiency of returnable waste management, the tasks of which include improving the methodology of estimated planning of this type of resource, restructuring information sources for the formation of estimates of material costs of the enterprise and its form. The study was conducted using a process approach, methods of observation, collection, accumulation and systematization of the most significant parameters of returnable waste, their verification, analysis, synthesis and scientific interpretation of the results obtained.

Accounting for changes in the norms of material resources is a complex and urgent problem due to the systematic increase in their frequency and direction. The management's request for a systematic presentation of data on these changes, which is adequately reflected in the management information space of an economic entity in the industrial sphere, is updated. The article offers an improved method of structuring and maintaining accounting registers of standardized material resources and their reflection, taking into account changes in the process of forming the cost of products (services, goods) according to the standards.