The urgency of the discussed topic is confirmed by the problems faced by foreign investors and Russian companies legally represented by CEOs and the accounting services during their interaction in the post-Soviet space. The article objective is an attempt to promote to foreign investors the problems associated not so much with investing for profit in the agricultural sector of Russia, but rather with the problem of interpreting accounting information according to the rules of Russian and international accounting and reporting. The article examines the issues of accounts and records, the formation of the cost of production of sheep enterprises of the agroindustrial complex located in the south of Siberia in the Republic of Buryatia. Research methods of the issue comprise documentation, accounting records, double entry, evaluation, schedule of expenses and balance. In the course of the research, the authors obtained the following results: while calculating the cost of production by sheep enterprises, violations were generally made in most cases, leading to its distortion; differences in the objects of accounting of stock and pedigree sheep enterprises were identified; a register of management accounting intended at streamlining the accounting of production processes was developed; the use of accounting multi-level sub-accounts for each object of costing was offered; the form of the integrated reporting for the livestock farming is proposed, which allows the investor to receive the accounting information in the form accessible and clear for him.

The paper studies the foreign experience in the development of various forms of farming in agriculture with the aim of identifying and analyzing the elements that can be applied to Russian conditions that contribute to changing the agricultural business of Russia and its equal development on a par with other foreign countries. The presented study of the foreign experience in the development of agricultural business showed that regardless of the variety of ownership forms and sizes of agricultural producers, all highly developed countries have clearly formulated goals and objectives for the development of agriculture, both in the long and short term. They consist in understanding the special role of the agricultural sector of the economy and protecting the interests of their own agricultural producers.

There are presented results of the expertise of professional suitability of workers of the steel industry with diseases of the cardiovascular system after selection of antihypertensive therapy.

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Objective: The purpose of the research is to investigate the concept of system sustainability in the framework of inter-organizational management accounting with particular attention to the environmental sustainability of agricultural enterprises. The study is aimed at researching the factors affecting the stability of the cooperative, understanding the mechanism for achieving sustainability, and developing an adaptive system of management accounting for environmental costs.   Methods: The research relies primarily on conceptual and theoretical analysis. In addition, it attempts to develop an adaptive system of management accounting with a special emphasis on environmental costs.   Results: A form for reporting on environmental costs adapted for companies with an active environmental stance and participants in inter-organizational cooperation is developed. The form is designed to account for environmental costs by type of activity, an example of which is livestock production. The study also emphasizes the need to adapt the range of products to the changing requirements for organic food, diversification of production activities, and a focus on green investments.   Conclusion: Responding to the requirements of global trends and progress, producers should diversify their production activities and develop fundamentally new products. Agricultural producers should become a promising industry for investment with an emphasis on green investment.