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The article presents the results of the development and testing of cost management methods in agricultural organizations. The purpose of the activity of any organization that has set itself the task of extracting profit is its growth and increasing the efficiency of its activities. As a rule, all organizations strive to maximize their profits while minimizing the costs incurred. In modern economic conditions, such an approach is possible only with a properly constructed effective cost management system. Rational use of available resources by organizations of the agro-industrial complex with proper cost management will allow organizations to be competitive in the market and carry out their activities in the foreseeable future. The subject of the study is the cost management accounting system, the object of the organization of the agro-industrial complex of the Stavropol Territory. The information base was the forms of specialized reporting of agricultural organizations of the Stavropol Territory. The scientific novelty of the research consists in the development of a methodology for the cost management system in the agro-industrial complex organizations of the Stavropol Territory.

For the purposes of operational management decision-making, the article proposes the creation of a unified sales information base with the possibility of in-depth detailing of analytical data on sales-related expenses, a detailed statement of analytical sales accounting has been developed, a model of correspondence of sales expense accounts has been proposed.

The development of accounting in the public sector of the agro-industrial complex has significantly affected the accounting of intangible assets. With the application of the Standard, the approach to accounting for intangible assets has changed, now it is based on the principles of IFRS, therefore, intangible assets themselves can be presented from a different point of view. The authors of the article attempt to consider intangible assets as a life cycle model, which has not yet been applied to the concept of intangible assets. The algorithm of managerial decision-making and accounting of intangible assets at each stage of its life cycle is also proposed.

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