The article substantiates the need to improve the introduction of management accounting practices in agrarian enterprises as it allows to reduce the level of subjectivity while deciding economic issues also, to strengthen control of a particular business entity. By this time it is not an independent and operates in a single information space with financial and tax accounting. It was discovered that there are problems based on practical implementation of management accounting, which include: historical, categorical, methodological, organizational and legal factors, the traditional enterprise management structure of imperfection duties division between departments (services) or individual positions, administration structure imperfection and a low proportion of related costs.

According to the research, ways of creating preconditions for proper functionality of management accounting which consider economic activity features of agricultural enterprises are suggested. These effective steps are:

- The development of common principles and guidelines of the management accounting at the national level (as a separate accounting standard or recommendations) and the development of amendments to the existing accounts chart in order to allocate the last class account for management accounting);

- High-qualified professional training in accounting and auditing of professionals who will be able to deal with analytical work;

- A clear responsibility redistribution for the management between departments not by industry (unit) but by the functional purpose will do assignment persons responsible for supplies, production and sales;

- The internal reporting forms development, reviewing accounting policy orders and documents rotation schedules with mandatory levels responsibility regulation for the development of economic information;

- The implementation to companies' accounting practices, a cost accounting methods and classifications that will provide with analytical capabilities expansion of economic activity and informed decisions.

Management accounting as part of accounting and information system is a segment of the effective management system functioning and it guarantees the stable operation of business entities.

Key words: management accounting, information system, management, organization of the accounting, administration.