The issues of performance audit of the use of budget funds aimed at the development of the agricultural sector of Kazakhstan are investigated. The relevance of the problem under consideration is due to the significant influence exerted by such a performance audit of the use of budget funds on all processes that subsequently occur in the agricultural and agro-industrial sector of Kazakhstan. Proper execution of the audit helps to increase responsibility, transparency, as well as accountability for the activities of government bodies responsible for its implementation. A comparative analysis of the development of the audit of the distribution of budget allocations in other countries is given. The formulations of the performance audit of the use of budget allocations adopted in various state systems are sequentially considered. The article provides a detailed analysis of the performance audit of the state programs implementation in the field of agriculture. The current state programs are assessed in relation to targeted budget allocations and established financial irregularities, and it is clearly demonstrated that the performance audit occupies an appropriate place in the system of state and local financial control in Kazakhstan. Prospects for research in this direction are determined by the possibility of developing clear criteria for assessing the effectiveness of the use of budget funds that are directed to the development of the agricultural industry and other economic sectors of Kazakhstan. Fundamental criteria are being developed to compare the effectiveness of targeted budget allocations in Kazakhstan, in comparison with other states. The applied value of the research in this direction is determined by: identification of the mandatory criteria for evaluating the performance audit in this direction, determination of the influence degree of the targeted use of budget funds for the further fully-fledged development of the agro-industrial complex of Kazakhstan and other regions as a whole. It is also important to identify the main shortcomings of the agrarian policy of Kazakhstan in comparison with other states and to identify the main opportunities to overcome this problem through the competent spending of budget funds.

Theoretical and practical significance of the work consists of the fact that the proposed development will result in scientific achievements in the field of accounting and cost analysis of finished products and their application in practice. The theoretical value boils down to accounting for the cost of production using the principles of International Financial Reporting Standards (IFRS), structural-logical model of factor analysis input intensities of production in the food industry, and improving analytical accounting cost of the finished product by the cost centers and responsibility centers. Research results and proposed guidelines can be used in the food industry as a methodical support to managers and accountants of enterprises. The reliability of the results of the research confirmed their practical use in the food industry.The proposed method of cost accounting for production and calculation of the production cost are used in enterprises in Astana and Akmola regions.

Р е д а к ц и я к е ң е с і: Молдова Республикасының ҰҒА академигі Белостечник Г. (Молдова); Əзірбайжан ҰҒА академигі Велиханлы Н. (Азербайджан); Тəжікстан ҰҒА академигі Назаров Т.Н. (Тəжікстан); Молдова Республикасының ҰҒА академигі Рошка А. (Молдова); Молдова Республикасының ҰҒА академигі Руснак Г. (Молдова); Əзірбайжан ҰҒА корр. мүшесі Мурадов Ш. (Əзірбайжан); Əзірбайжан ҰҒА корр. мүшесі Сафарова З. (Əзірбайжан); э. ғ. д., проф. Василенко В.Н. (Украина); заң ғ. докт., проф. Устименко В.А. (Украина) «Қазақстан Республикасы Ұлттық ғылым академиясының Хабарлары. Қоғамдық жəне гуманитарлық ғылымдар сериясы».

In the condition of the current market the effective manage of expenses and calculation accountancy of cost production in agriculture must be aimed to control for resources usage at any level of technology process and getting the accountancy database needed for gaining the management targets.The improving the technologies and set up aspects of business entity activity, taken place for the last decades, which caused a significant influence on condition and structure expenses but could not provide the increase of economic effectiveness in agriculture.

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