Subject Agricultural production refers to the sphere of activity that is associated with the production of goods that meet basic needs of the population. One of the difficult problems of agriculture is agricultural product processing. The research and justification of methodological aspects of costing the meat production and processing, their economic control, product cost calculation are of great theoretical and practical importance. Objectives The aim of the study is to develop techniques for economic control over costs of meat production processing at agricultural enterprises. The object of economic control is costs, i.e. facts of economic life of agricultural enterprises as reflected in accounting documents and other information sources. Methods We use control procedures to analyze various aspects of cost accounting and calculation of production costs of meat processing, and determine the most efficient and optimal methods and verification procedures. Results We have developed working papers to plan verification and gathering of evidence, and to exercise economic control over expenses and calculation of production cost of meat processing. Conclusions The use and objective assessment of the developed working papers during the control process will enable to observe the soundness, legitimacy, practicability and economic efficiency of financial and economic operations of agricultural enterprises.
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