Importance The efficiency of industrial floriculture, as well as of any other activity largely depends on the effectiveness of management system. Therefore, there is a need to change the existing methods of generating accounting information, its content, methods and forms of presentation to the management of a floricultural organization. This requires developing and improving management accounting and control, increasing control and analytical functions in the management system of floricultural organizations. Management accounting and control, being management functions, have a significant impact on the effectiveness of the management system of floriculture industry organizations, and they also are a basis for developing the system and improving the methodology of management objects. The article outlines the main directions of developing management accounting for expenses for floriculture products. Objectives The aim of the study is to justify and work out regulations and methodological recommendations to develop methods and systems of management accounting for expenses for indoor gardening products. In accordance with the goal, we have defined the main objectives of the study: to review the need to build a rational model of management accounting for expenses for floriculture products and to develop recommendations for using various modern management accounting systems and cost accounting methods in horticulture as an information basis of management system of floriculture organizations. Methods In this paper, we used system and process approaches to the problems under consideration, as well as scientific and special methods. Results The developed regulations and recommendations aim at improving and enhancing the efficiency of management systems in horticulture. Conclusions and Relevance Practical application of the obtained results will enable to create a rational information base to manage flower production efficiency; to strengthen the relationship and interaction of all management functions of floriculture organizations; to ensure a comprehensive approach to assessing the use of resources, optimizing management decisions on production process regulation.
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