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The production cycle of agriculture directly depends on the biological characteristics of cultivated plants and diluted animals. In this regard, there is an uneven use of working labor, the means of production throughout the reporting year. The accounting process of seasonal costs is the current issue for the agricultural industry. The article discusses options for organizing expenses in the off-season period and the procedure for their write -off during the work period.

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Introduction. The growth of state support for crop and livestock areas of agricultural production requires agricultural economic entities to solve problems of improving the efficiency of the accounting process in terms of accounting for production costs and costing. One of the areas of state support is the development of fruit and berry and vegetable industries, where a special place is given to small forms of agribusiness. The issues of cost accounting and calculation methods in this case require additional research in order to clarify and adapt them to the specifics of the activity and the size of the economic entity. Methods. Studying the directions of state support for agriculture as well as the features of the accounting process of agricultural organizations was based on methods: analysis, synthesis, generalization and systematization. Results. In the course of the study, the directions of state support in agriculture were analyzed. The production of fruit, berry and vegetable products is defined as a promising direction of development for small forms of agribusiness, the features of cost accounting and costing of fruit, berry and vegetable products are studied, an algorithm for forming the cost in priority areas for small forms of agro-formations is presented, examples of calculating the cost of vegetable growing products are given. Conclusion. State support for agriculture, the growing role of small businesses in agribusiness, the specifics of their functioning impose special requirements on the quality of accounting support for the activities of economic entities, in particular, on cost accounting and calculation of production costs. The organization of the accounting process in this area determines the accuracy and reliability of the calculation of economic indicators necessary for making managerial decisions to find ways to reduce costs while maintaining a given level of product quality, identifying reserves, and determining promising directions for the development of the economy.

The authors consider the problems and prospects of the development of the viticulture industry in the Stavropol Territory. The article highlights a number of problems of viticulture, of which the main ones are the lack of funds for stable growth of vineyard areas and the shortage of high-quality planting material. The costs of laying 1 hectare of vineyard have been analyzed and the factors influencing their increase and decrease, as well as the conditions for the inflow of investments into the industry, have been identified. The need to create a nursery breeding base for further sustainable development of the industry was noted, which will require not only additional investments, but also state support at the regional level.