The article discusses the problems of valuation and accounting of biological assets and agricultural products in fair value measurements less costs to sell. Provisions are justified that determine the possible options for organizing analytical and synthetic accounting of biological assets and agricultural products in fair value measurements less costs to sell. The procedure for recognizing biological assets and agricultural products in accounting at fair value less costs to sell is defined. A grouping of income and expenses from the biotransformation of biological assets depending on the length of the period of its continuation into the expected (potential) and actual income and expenses of the period to which they relate is proposed. Methodological aspects of establishing (determining) fair value less costs to sell biological assets and agricultural products based on average market prices formed in various organized markets are recommended. Accounts are proposed for accounting for biological assets, agricultural products, income and expenses from agricultural activities. Methods have been developed for accounting agricultural products, biological assets at fair value less costs to sell, as well as income, expenses and financial results from biotransformation of biological assets in accounting accounts.

The article deals with the organization of analytical accounting of debtors 'and creditors' obligations. The analysis of research conducted by scientists in the field of organization of accounting for liabilities allowed us to identify the main problems of information support for assessing the level of solvency. On the basis of the target approach, based on the procedure for assessing the level of solvency, the composition of indicators of financial statements is justified. The system approach is the basis of the authors' proposals for the construction of analytical accounting of obligations through the use of analytical accounts and analytical features (codes).

The success of the activities of economic entities largely depends on its rational adaptation to the current tax legislation, the achievement of this goal depends on the balance of the accounting system. In the article the peculiarities of cost accounting in agricultural production, based on the basic requirements of the UAT tax regime, the proposed model accounts support the production process of agricultural organizations formed a method of calculating financial results for accounting purposes and tax accounting proposed album the offsetting entries.

The article discusses methodological and organizational approaches to internal control in industrial safety systems in agrosphere organizations. Internal and external threats affecting the industrial safety system of the economic entity are identified. A scheme of organization of internal control in the system of ensuring industrial safety of agro-formations is proposed. An analytical register is presented for the assessment of occupational safety in agrosphere organizations, and it is justified to use it for internal control in these organizations. Tools have been identified to facilitate the implementation of control measures to minimize the risks and risks of occupational safety that are exposed to agro-formation.

The article presents approaches to analysis and assessment of investment security, reveals the content of indicators of investment security at the micro level. In modern economic conditions, the requirements of investment security play a key role in the formation of investment policy of organizations of the agro-industrial complex. The purpose of this study was to develop methodological and practical approaches to the analysis and assessment of investment safety at the organization level using a system of special indicators. During the writing of the article, the regulations and scientific papers of economists on analysis and assessment of investment security were studied. The article uses the following scientific methods of research: analysis and synthesis, monographic, indicative, calculation-constructive, expert estimates, points, as well as methods of assessing the effectiveness of investments based on discounting. The author’s model of ensuring investment safety of an economic entity is presented and its description and justification is carried out. Classification of investment risks is considered. On the basis of a specific organization of the agro-industrial complex, indicative analysis was carried out, the level and assessment of investment safety was determined using a special analytical register. Investment security allows agrarian organizations to function effectively in the long term, with the simultaneous sustainable development of their activities. The presented indicative methodology for assessing investment security of agrosphere enterprises will help to quickly determine the level of investment security, and make timely management decisions to maintain and improve it. The results can be used at the stage of strategic investment analysis of agrosphere organizations, as well as in the development of economic security mechanisms.

The article deals with the issues of transformation of agriculture, which make changes in such institutional structures as the right of ownership of labor, the rights and obligations of employees, fixed by the system of contracts, the costs of training the labor force, its capacity. They are currently the most effective source of long-term development and economic growth. The paper deals with the main problems related to ensuring the rights of ownership of labor, both from the position of employee ownership and from the position of the enterprise’s ownership system. The results of the analysis revealed that the current situation is characterized by the influence on this process of changes in organizational and legal forms in agriculture, assistance from the state, financial, investment and innovation institutions, through trends in labor productivity and profitability of production. It is shown that investment passivity in relation to the regional agricultural economy did not allow for deep transformations in labor relations, and did not form stable mechanisms for the full use of labor ownership.