The research paper deals with the formation of new scientific decisions regarding the improvement of the processes of resource management of agrarian enterprises on the basis of economic diagnostics of biofuel consumption. In the course of the research, the essence of the research paper is revealed and the features of the use of tools of economic diagnostics in relation to a particular energy resource as the basis for substantiation of effective management decisions concerning resource management of a modern agricultural enterprise are described. The research methodology is based on the system approach, the identification of causal relationships (deduction, induction) and the synthesis of factors that influence the implementation of the development potential and improvement of resourcing for the operation of modern agricultural enterprises in Ukraine. The research paper systematically presents the processes of providing agricultural enterprise with fuel resources as an element of the resource management system, which focuses on the direction of biofuel consumption, its economic diagnostics, the identification of problems, prospects of use and developmental prerequisites. It is shown that structured integrated economic diagnostics of biofuel consumption by agricultural enterprises as part of a certain system, action algorithm, to a large extent positively influences on the success of application in practice of the tools of resource management of these enterprises, increasing the soundness of managerial decisions in this area. This contributes to a more efficient organization of the processes of the agrarian enterprises of Ukraine, giving an opportunity to respond adequately to the variability of the market environment and create the preconditions for the long-term development.

The purpose of the publication is to study the current state of the organization and methods of accounting for the costs of organic production from the point of view of environmental and economic accounting in Ukraine and recommendations for adapting accounting support for managing the costs of production of organic products to the requirements of the formation of integrated information of environmental and economic accounting. To determine the general trends in the development of accounting support for managing the costs of the production of organic products, the methods of induction and deduction were used. The economic and statistical method was used to analyse the state of production of organic products, and the observation method was used to study the state of accounting for the real costs of producing organic food. The state of development of organic production for the period from 2000 to 2019 in the world, Europe and Ukraine has been analysed. It has been determined that at the micro level, in the conditions of organic production, environmental and economic accounting is an information system that allows you to monitor compliance with the requirements of domestic and international legislation regarding the implementation of this type of activity, and, at the next stages, to form consistent and comparable statistical indicators to account for the relationship " links between the environment and the economy. In the absence of regulatory accounting in Ukraine in the conditions of organic production, the formation of internal regulatory accounting regulations is a prerequisite for the effective management of such production. The formed system of cost accounting objects, considering the specifics of technological processes of operators of organic production, will allow organizing a separate accounting of costs for the production of organic products, inorganic products, and products of the transition period. A nomenclature of cost accounting items in terms of production of organic production is proposed, the use of which will make it possible to distinguish in accounting the expenses allowed by legislation in terms of production of organic production from expenses for which there are certain restrictions. The features of the functions of primary documents reflecting the costs of organic production are determined and ways to improve the documentation of production processes are proposed. This will improve the information support for product quality control and will allow adapting the accounting support for managing the production costs of organic products to the requirements of the formation of integrated information on environmental and economic accounting.

УДК 657.1 JEL Classification M20, M41 Царук Василь канд. екон. наук, заступник директора з навчальної роботи ВСП «Рівненський коледж Національного університету біоресурсів і природокористування України» м. Рівне, Україна

Over the last decade, the fishing industry in Ukraine has a negative trend, while in the other CEE countries (Belarus, Poland, and The Czech Republic) there is an increase in production. The study highlights the strengths and weaknesses of the industry in Ukraine and its international trade capacity in comparison with some other CEE countries. It is stated that the economic efficiency of growing domestic fishery products is determined by the level of its costs and market price impacted by producers to a much higher extent than in any other type of agricultural product. We determine that the main problem with regard to accounting and analytical support of biological transformations in fisheries is the lack of theoretical substantiation and the imperfection of the methodology of accounting management of the costs of biological transformations in the field. It is emphasized that the basic condition for effective management of costs for the production of fishery products and providing accounting information about them is the existence of sound accounting methodology for managing the costs of biological transformation. Controlled (relevant) segments in the fisheries sector are identified to solve the problem with their simultaneous division into separate production processes (repartitions). The application of the proposed classification of production redistribution will improve the system of synthetic and analytical accounting of biological assets and biological transformations and will provide information needed for managers. The influence of organizational and technological peculiarities of the aquaculture production process on the developing of the accounting system of fishery enterprises has been investigated which gives the opportunity to develop and implement an adequate accounting system of cost management at the enterprises of the branch. It is stated that the main prerequisite for effective cost management is the objective display of cost information in space and time. We propose to appoint the cost of production of fishery products at the end of each production redistribution. At the end of the calendar year, the costs of each redistribution the cycle of which has not been completed should be considered as an unfinished production of the fisheries industry. The expediency of accepting the total volume of production in natural meters as the basis for the distribution of indirect fisheries costs is substantiated. The examples of calculations and accounting approaches are given to support the authors' statements and conclusions.