The particular management accounting lines are considered in the present paper, based on the state and current practice of production cost accounting study and calculation of production cost of horse breeding in the analyzed companies, to help the enterprise management in making reasonable decisions regarding maintenance of cost management in the given industry. The criteria of breakeven point, marginal income, and safety edge can be used for production planning, decision-making on pricing for prediction of enterprise development, in particular, the selection of efficient management strategy of benefits and costs. Having analyzed the possible strategies in management of benefits, costs, one can determine the best options for management decisions (increase of price and sales volume of koumiss).

The developing theoretical managerial concepts and applied managerial techniques comprise the basis for the modern innovative management of an agricultural enterprise. Management consulting occupies a special place in the managerial process. It is aimed at rendering experts' support to the specialists of an economic entity as well as developing recommendations for the promotion of activity efficiency in the enterprise on the basis of theoretical and applied knowledge in the field of management. Complicated conditions for activity carried out by the Russian agricultural commodities manufacturers cause the necessity in the real managerial activity integration with the scientific research works in the field of management. Hence, the necessity occurs in professional management consulting by considering technological features of the production process and the scientific basics of management. This article considers the economic essence of management consulting, offers a conceptual model and methodological instruments, and develops the system of key indicators of social-economic activity efficiency as an instrument of management consulting.

In the article, the procedure for formation of administrative documents is determined, information flows are identified and the major primary documents and accounting records of information for management decision making are marked out, management documents are developed and proposed that allow one to quickly gather accounting data and process the information for decision making. The main source of information for management decision-making in the assessment and optimization of structural units, business processes, and other segments of agricultural organization is internal reporting

This publication considers accounting procedures and financial data reporting by small and medium size businesses in accordance with International Financial Reporting Standards (IFRS). It studies different IFRS influence zones in small and medium size businesses. The present study offers the following information: a definition for "small and medium sized business"; a model of financial accounting and reporting procedural guidelines for Russian small and medium sized businesses; approaches to creating an accounting system to prepare IFRS-based financial statements; an algorithm to transform small and medium sized businesses' accounting statements in accordance with IFRS requirements.

In this paper the use of technique for analyzing in horse breeding is studied, which allows to simplify accounting and analytical support of cost management and control the amount of profit as a result of changes in variable costs, selling prices and product mix of the given industry. Mastering this method, an accountant is able to model various combinations of sales, costs and profits, choosing the one most suitable. When planning for a range of products to be realized, the management decision was proposed to withdraw unprofitable product-horse meat from production. As a result of these calculations, it was found that this management decision was correct. The withdrawal of horse meat from production will improve the financial position of koumiss farm and lead to increased profits.