Based on theoretical analysis, the article defines inter-organizational
cooperation, interorganizational management accounting, and inter-organizational
management reporting. The article proposes a composition of management
accounting reports for agricultural organizations in the framework of business
partnerships, shows the advantages of using this type of reporting and possible
difficulties of implementing such a system of report forms. On the example of
agricultural enterprises, the article identifies the structure and content of
management accounting for use in inter-organizational cooperation