The main task of the modern management of enterprises is to ensure management of expenses. The total amount of those depends to a great extent on the capacities of the managers to optimize the values of expenses while preserving the quality of the marketed product. Inline with this, we may argue in favour of recognising the expenses for services offered by the machines-and-tractors fleet as subject to management. The aim of an accounting system ensuring management of the expenses for the machines-and-tractors fleet is not just to identify and trace in time the work processes related to the forming of the operative costs, it also aspires at producing some indicators which could serve as an instrument of sustainable utilization of resources, control and decisions-making with a view to the maximizing the efficiency of each individual enterprise and of the entire agriculture sector as a whole. To achieve this the following directions should be followed: development of an accounts chart containing the necessary indicators to allow generating of reports to the management; regulate the documents turnover in accordance with the information required and reported in the synthetic and in the analytic accounts according to their economic contents; selection of an appropriate model of accounting for the expenses and calculating of the costs; development of a procedure for converting the accounting data into information for the management.
The role of accountanting in the cost management of services performed by the machinery park