Modern world globalization processes, a highly competitive environment and meeting the requirements of national interests, place new demands on the strategy of development of the horticultural industry in Ukraine, which should be aimed at increasing the competitiveness of fruit and berry products, its quality and environmental safety. Issues of competitiveness, quality and safety of agricultural productsare the most important among research of scientists, especially in developing countries. Improving the quality and safety of agricultural products is one of the main strategies for the development of agriculture in Ukraine; therefore, economic indicators are depreciated on the secondary plan: profit, profitability level, and the indicators of biological and social value of products become priority. That is why the main purpose of writing the article is to clarify and improve the indicators of assessing the competitiveness of horticultural products as a precondition for the development of the industry, its competitiveness. To achieve the research purpose the state of the industry, its competitive advantages was analyzed; an expert evaluation of the main parameters of the competitiveness of fruit and berry products was carried out, a survey was carried out by both producers and consumers of products on the importance of individual indicators in assessing the overall competitiveness of products. As a result of the conducted research, the methodology of evaluating the competitiveness of fruit and berry products with the account of biological, ecological, production and economic parameters was specified and the main technological stages of the formation of these indicators in horticulture were determined.

The article discusses the methodological principles of cost accounting for the production of plant products. The classification of cost accounting methods for the production of plant products is revealed: by cost accounting object (order, process, cycle, production phase); by the degree of cost inclusion (full/commercial and reduced/production cost); according to the completeness of cost planning (actual, normative, expected costs); according to the method of cost management (foreign cost accounting practice). It has been established that agricultural enterprises in Ukraine mostly use domestic methods of cost accounting, namely process-by-process, pre-partition, non-contractual and normative. A systematic evaluation of domestic and foreign methods of accounting for plant production costs was carried out with the aim of using the optimal method or combining several to increase the usefulness of accounting information. It is emphasized that the main purpose of using cost accounting methods is not arithmetic calculation, but rather the determination of the value and reasons for changes in these costs in the production process in order to manage them to obtain the optimal level of cost while maintaining the volume and quality of crop production. In the course of the research, it was established that any of the methods has advantages and disadvantages, therefore it cannot be mechanically introduced into the accounting practice of an agricultural enterprise. In this regard, it is necessary to take into account the technological features of agricultural production, the organization of the accounting process, and the specifics of accounting objects in the field of crop production. It has been proven that the application of the process-by-process method most accurately reflects costs in the production process. After all, it is based on the formation of costs for each technological operation. This will be facilitated by the mandatory formation of technological maps to determine the planned costs for the execution of each operation provided for by the technological process, which increases the managerial value of the results of comparing actual costs with planned costs, as it details the cost and quality of the entire set of works related to the production of plant products. The attention of scientists and practitioners was drawn to the fact that the usefulness of cost accounting methods for the production of plant products can be increased by using information obtained with the use of technical means.

The purpose of the publication is to draw the attention of scientists and practitioners to issues related to increasing the effectiveness of control over the formation of costs and determining the cost of production of agricultural products through the activation of the managerial function of control by implementing its stages, which are: visual control, i.e. simple observation of the implementation of management decisions, accounting - a comparison of the predicted (planned, normative, forecast) results of management decisions with accounting and reporting fixed, accordingly processed data and analytical - with an assessment of deviations in implementation (over-implementation/non-implementation) of management decisions. It was established that it is quite difficult to control production costs and estimate the level of the cost price of agricultural products, which is caused by different approaches to the assessment and inclusion/non-inclusion of production costs, neglect of its quality when determining the cost price. The practical significance of solving the outlined problems lies in the increased effectiveness of cost control for the production of certain types of agricultural products, which improves the quality of managerial influence on the optimization of the cost level - a determining factor in increasing its competitiveness and production efficiency.

An effective mechanism for financing the implementation of the production program can be created only if the timely management of compliance with the organization and technology of production, the necessary information used for quality assessment and operational forecasting of this process. For the system analysis of the performance of the production program, it is necessary to use as much as possible various data sources which are formed both at the enterprise and out of it. It is important to process them in a timely and well-thought-out way to identify problematic moments at the very beginning of their origin. This will be facilitated by the system of analytical monitoring as an effective tool for preparing relevant information for the development and adjustment of management decisions related to financing the production program through the receipt of own, borrowed and borrowed funds and their rational use to optimize production processes. It is proved that the adequacy and timeliness of financial resources is a determining factor in the successful implementation of the production program. This is especially important for agricultural production, as all technological processes must be performed in the optimal time. It is very important to ensure self-financing of the production program, as this is a prerequisite for reducing the cost of production and increasing its competitiveness. Only under such conditions can the system of analytical monitoring be considered effective, which provides the high-quality and timely formation of information about the object of observation, and its analytical understanding as a necessary prerequisite for the development and adoption of effective management decisions. Further research should be aimed at timely receipt of objective information on compliance with the timing and quality of technological processes, which can be obtained using the benefits of digitalization, and justification of the need for financial resources taking into account organizational and legal forms of economic entities, their production direction, specialization production and its diversification, expanding the search for sources of minimum value for its financing. Keywords: analytical monitoring; financing; agricultural formations; production program; technology; cash flows; synchronization, management decisions.

The purpose of the article is to learn the essence of virtual assets, their accounting display and analytical evaluation of operations with them, the variety of which depends on the functions they perform and the defined purposes of their use. A virtual asset exists in digital form. The ability of these assets to circulate means the possibility of their transfer or transfer in the same form. In addition to purely technological restrictions on the circulation of virtual assets, there must be legal restrictions aimed at regulating public legal relations regarding such virtual assets, both from the standpoint of public and private law. The law of Ukraine provides that they, as intangible assets, can perform the following basic functions: be the object of civil rights, have value and be expressed as a set of data in electronic form, and business entities determine, within the limits of these functions, the purposes of their use, which are the subject of accounting display and analytical evaluation of operations related to their circulation. In virtual currency, the nature of modern money can be observed - it is not material, but absolutely conditional, based on the accounting mechanism of settlement obligations recognized by all participants. It is noted that the transition from the term "currency" to the term "asset" is associated with technological evolution and the use of virtual assets for the purpose of attracting investments. property/non-property rights to possession, disposal and their use. Virtual assets and related services have the potential to drive financial innovation and efficiency, but their distinctive features also create new opportunities for corrupt individuals, financial terrorists and other criminals to launder their proceeds or finance their illegal activities. The possibility of using virtual things is expressed in the use of its useful properties. Virtual assets have many potential advantages, but require a systematic approach to regulating and monitoring their circulation. In modern economic conditions, attention has been paid to virtual assets, which are becoming an indicator of economic growth, capable of providing a business entity with significant economic benefits and at the same time may expose it to risks associated with investing in them, which may negatively affect the expected financial result. The specificity of the activity of the agricultural sector requires a comprehensive study of accounting and analytical support for the management of virtual assets as a tool for financing their activities. Natural questions arise regarding the understanding of the economic essence of virtual assets, their characteristics, classification, assessment for their accounting and analytical display, the solution of which will create the basis for the formation of complete and reliable information for making management decisions at the tactical and strategic levels. Therefore, the accounting of virtual assets acquires great importance, as it acts as a source of the formation of high-quality information support for making effective management decisions