The accounting system in the enterprise goes through certain stages. The information that is needed on each of them should be specially prepared and interpreted so that the internal reporting forms, at the end, at different levels of management are provided with the data that is necessary for making managerial decisions. This need also applies to the cost accounting process for product quality, because today the problem of product quality is one of the most urgent in the economic and social life of society. The main goal for a market-oriented enterprise is to generate profit when it covers all costs. It is important to have a full record of all costs, and traditional accounting cannot always realize its functions in full because the cost accounting for quality is not taken into account. To date, at Ukrainian enterprises, there are unresolved issues related to the construction of a cost accounting mechanism for product quality. It is known that there is no provision for the quality of accounting documentation existing in Ukraine. Costs of quality are not part of the usual manufacturing costing. In the context of the globalization of the processes of civilization development in the context of sustainable planetary development, the question now is not even that modern humanity will leave the future generation, but about its physical health, as well as the possibility of human existence in general. The quality and safety of food products as one of the main factors in ensuring the natural human needs plays a role in this process.

According to international practice, effective legal regulation of the quality of agricultural products and the relevant legislative framework is an important element in the system of ensuring the safety of food products.

The modern European quality assurance system for agricultural and food products is based on the national quality systems of individual member countries of the European Union, in particular: the National Quality Assurance System in Germany (Qualitatat Sicherheit GmbH – QS), the Netherlands Quality Assurance System – "Integrated Control of the Circuit "(Integrierte Kettenuberwachung – ICE); Belgian quality assurance system for pork production – Certus; French quality system for food products – "Label Rouge" ("Red Quality Sign"), etc.

Considering problems of adaptation of agricultural products quality legislation to international requirements, it should be noted that the quality of products in the market conditions is the basic factor of its competitiveness, one of the main conditions for the export potential of Ukraine.

It should also be noted that according to the Law of Ukraine "On the National Program of Adaptation of the Ukrainian Legislation to the Law of the European Union", at the first stage of the Program implementation, the priority areas in which the legislation of Ukraine is being adapted is, in particular, the sphere of agrarian production.

The main factors that influence the formation of quality of finished products of agricultural enterprises, we can consider such two groups.

The first includes: 1) raw materials and materials, a significant proportion of which is occupied by seeds and feeds of its own production; 2) staff (middle managers and employees as direct performers); 3) equipment.

The second group should include: 1) technologies for the cultivation of biological assets; 2) technological stages (processes) of production, which in plant growing are clearly expressed and distant in time; 3) functioning of the quality control system.

Investigations of the cost structure for quality allowed to reveal their share in the overall cost structure, varying in the range of 1.4 – 3.9%. Much of these costs are losses from poor quality products. So, in 2012 they made 98.7%. Due to the deterioration of the financial situation in Ukraine by 2016 their share has decreased by 2%.

The article proposes a methodology for estimating labor costs for conducting internal audits of the quality management system of an agricultural enterprise, which enables us to identify the types of costs for quality of production are deviations, to identify responsible persons; and increase the investment attractiveness of the enterprise, as well as optimized accounting nomenclature in the direction "Accounting for the cost of product quality" and the structure of accounting apparatus in agrarian enterprises, which allows to improve the speed and quality of processing of accounting information on this issue.

Key words: product quality, quality costs, ISO standards, NASSR concept, product quality audit.