Importance Under current circumstances, the national food security requires to significantly increase the output of agricultural products and its quality. To address these issues, it is crucial to enhance the efficiency of agricultural production management by rationalizing the management accounting of costs, output and production results. Objectives The research substantiates recommendations for rationalizing the management accounting of agricultural production. Methods The methodological framework relies upon proceedings of national and foreign economists, legislative and regulatory documents on accounting and control. We applied general scientific and special methods, i.e. analysis, synthesis, modeling, systematization and summarization techniques. Results We propose a model to organize the accounting process and its communication to cost centers. The article provides recommendations for determining the list of cost accounting items, transfer pricing, and evaluate the performance of cost centers. Conclusions and Relevance Reasonable management accounting streamlines its tools, mechanisms and structural components. The proposed recommendations for setting up the list of cost accounting items can be used by agricultural entities in the current conditions.
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