Development of information system of enterprises is one of the key values for the effective functioning of modern agricultural production. The purpose and objective of the study is to develop organizational and methodical approaches to implementation of information elements and indicators of management accounting in agricultural enterprises taking into account their specificity.

Investigating Information Systems farm V.B. Ivashkevich indicates that 40−50 % of the information is redundant in the information flow, and at the same time, the accounting is missing about 50 % of the necessary information for management. Features of agricultural production necessitate reflected in management accounting processes of formation of economic information.

Much of the problems and shortcomings of information support management decision making, strategic imperfections caused by the current structure of the information base of agricultural enterprises, the typical model of which is limited to the formal consolidation of financial information.

The basis for the right, in our view, the organization of management accounting is the organizational and production structure of agricultural enterprises. Organizational structure management scheme represents management links between the management and manageable components and is characterized by its composition and information links between separate units and individual performers arranged in a hierarchical order and endowed with certain rights and responsibilities.

Among the organizational structures of farm produce individual businesses and agricultural holdings. Methods of construction management accounting information system which will also be different. In building the structure of management accounting in the holding company will affect the following two determining factors as the degree of centralization of management functions and type of holding. Management accounting system horizontally integrated holding companies in terms of methodology and complexity of construction is relatively simple. It is the same type (one chart of accounts, the same typical operation, guides, etc) and is easily scalable, accession holding another legal entity management accounting system «cloned», and it appears another uniform item. In vertically integrated holding managerial accounting system is complicated due to the technological characteristics of each activity.

As for the administrative account in individual farms, from the results of the study practices of 16 agricultural enterprises Khmelnitsky region can conclude that experts in the work areas of insufficient use different classification of management accounting costs. Most of them (60,9 %) tend to emit only the direct and indirect costs and fixed and variable (39,1 %). The remaining types of costs used for the needs of managers in such information. Therefore, for the organization of management accounting in agricultural enterprises, in our opinion, it is necessary to apply that classification of costs which would fully meet their needs and provide managers complete and necessary information for management decisions both current and for the future: a) to determine the cost (works, services) and financial evaluation of results; b) for analysis and planning; c) for control and regulation. Classification costs for building management accounting in agricultural enterprises makes it possible to manage costs to ensure the efficient process of production and sales.

Key words: upravlenchesky аccounting, ynformatsyonnoe рrovision enterprises, internal statements.