Subject. This article discusses the development of management accounting of agricultural land, which contributes to the formation of information not only on the quantity and value, but also on qualitative indicators of its rational and effective use. Objectives. The article aims to conduct a historical analysis of the development of management accounting of agricultural land assets, identify problems and propose solutions. Methods. For the study, I used a comparative analysis and systematization. Results. The article formulates the goals and objectives of management accounting of agricultural land assets, identifies the problems of accounting for the inclusion of the cost of applied fertilizers, taking into account their aftereffect, in the cost of crop production, and offers some recommendations on the methodology for accounting for crop production costs and output. Conclusions and Relevance. The introduction of a system of management accounting of land assets will contribute not only to their effective use, but also to the optimization of agricultural production as a whole, and will also be the basis for the cadastral valuation of land assets. Management accounting will also contribute to strengthening State control over the targeted use of land. These proposals can be implemented subject to the development of special automated management accounting programs in the context of the digitalization of the economy. The results of the study can be applied in the theory and practice of management accounting.
Keywords: management accounting, agricultural land, land reclamation works, fertilizers, cost accounting for crop production and output
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