Organizational and technological features of fisheries and their impact on the construction of cost accounting

In this paper the influence of organizational and technological features of biological transformations of fisheries on the construction of accounting is revealed. The state of fisheries in Ukraine is studied, the structure of the objects of accounting of expenses for biological transformations in relation to the objects of their management is offered, methodical methods of analytical accounting of expenses at separate stages of the production process are put forward. Understanding this will build a cost accounting model that will provide management with timely, relevant information. The offered methodical techniques will allow to take into account the level of specialization of enterprises and to provide identification of costs at their place of origin and stages of the production process. The author proposes the identification of the process of construction of cost accounting at fisheries enterprises and their organizational and technological specificity