Розглянуто проблеми удосконалення організації обліково-аналітичної системи процесу відтворення засобів праці на підприємствах цукрової промисловості, які зумовлені зниженням зацікавленості до накопичення та інвестування, нестабільною економічною ситуацією в країні, високими темпами інфляції, нестачею власних коштів та відсутністю державного регулювання процесу відтворення засобів праці.
Problems of improving the organization of accounting and analytical system of the means of labor reproduction process at the enterprises of sugar industry are considered in the paper. These problems arise due to the decrease in interest in the accumulation and investing, unstable economic situation in the country, high inflation rates, scarcity of own resources and the absence of government regulation of means of labor reproduction process. In order to form the accounting policy in the part of the means of labor the significant aspects of methodology and organization of their accounting are revealed. In this regard, the basic elements of the enterprise accounting policy in the part of means of labor are examined. These elements will be included into the provision "On accounting policy of the enterprise". The organization of cost accounting for reproduction process of the enterprise’s means of labor is studied. The results of the study testify that accounting system is focused primarily on the formation and presentation of financial statements to the tax administration. This fact results in an inability of existing accounting system to provide the managers of sugar industry enterprises with necessary information on economic efficiency of reproduction process. It is determined that enterprises face difficulty with the economic substantiation of the value of works performed, which results in the overestimation of production costs. In addition, the current accounting system does not provide the necessary level of control over the use of own and borrowed capital at lower levels of managing the reproduction process. The elimination of the above-mentioned causes and consequences of the organization of cost accounting of the means of labor reproduction process at the enterprises through the development and implementation of efficient circulation of documents is offered by the authors.

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