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.

Inclusion in global economic processes has now become a necessary condition for ensuring national development for every country that strives for the efficiency and competitiveness of its economy. Isolation from global processes inevitably leads to lagging behind and pushing the country into the outsiders of the world economy. The article considers the economic background of historical and geographical description of the world; historical facts of the Great Silk Road; describes main problems of the formation and development of the Great Silk Road at the present stage; considers the directions of the Impact of the Great Silk Road on the economy of the participating countries; proposes main ways to eliminate the problems of the development of modern directions of the Great Silk Road.