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An essential characteristic of assets constituting the machine- tractor fleet in agricultural enterprises is that during operation, they lose some of their consumer properties, leading to degradation in their performance. The usage of the equipment under such conditions is not appropriate and they need to be refurbished fully or at least to a certain extent. This is done by carrying out repair costs. The share of these costs in the cost of agricultural products is significant. The role of the accounting in planning, control and analysis of the cost of repairs is extremely high. In the accounting policy of the entities should be set precise criteria for the origin of these costs, their classification, grouping and their treatment in accordance with accounting standards [ABSTRACT FROM AUTHOR]

The machine-tractor park in agricultural enterprises consumes large quantities of fuel. The fuel is the most difficult type of cost in terms of measurement and cost control. A well-organized documentation and reporting of this cost is the basis for its optimization. Accounting for the cost of fuel should be preceded by its planning, development and implementation of consumption norms, precise measuring the actual consumption. [ABSTRACT FROM AUTHOR]