| Summary: | The article considers main methodical approaches to formation of information support in management of production of sugar beet. It conducts analysis, systematisation and generalisation of theoretical developments of scientists with respect to definition of the “information support” notion, which allows formulation of the author’s vision. The article considers definitions of the expenditures notion as one of the central categories in management of production and types of cost value as objects of management. The article proves that business accounting is in close connection with the managerial system, which, consequently, determines a specific role of expenditures in enterprise management. It identifies topical directions of formation of information support in management of production of sugar beet. On the basis of the study of practice of sugar growing enterprises the article forms main data carriers within stages of the accounting process with the aim to carry out efficient management of sugar beet production. The prospect of further studies is improvement of information support in the beet growing industry through: development of accounting policy; system of primary documents by means of formation of product quality indicators; automation of formation of their indicators with the purpose of operative control; development of budgets for planning production indicators with the purpose of management and control.
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