The existing need to develop the main aspects of strategic management accounting systems in agricultural enterprises determines the relevance of the research. The goal of the research is to reveal theoretical aspects of cost classification and determination of strategic management accounting evaluation for agricultural production effective management. The subject of the research is the main theoretical, methodological, and practical provisions of agricultural production accounting and analysis. In the process of research, a set of special and general research method groups was used, namely: theoretical generalization, dialectical, grouping, analysis, abstraction, methods of cluster analysis, statistical methods, synthesis. The theoretical basis of the conducted research was the main conclusions and basic recommendations presented and substantiated by the research of scientists in the field of cost classification in strategic management accounting in agricultural enterprises. In the course of the research, it was determined that the main elements of cost classification in strategic management accounting in agricultural enterprises are costs in crop production, including pricing of products, production reporting, budget planning system, analysis, and implementation of control in the production of agricultural products. The results and substantiated conclusions contribute to the development of a theoretical and methodological basis for agricultural enterprises, information support, can be used in the development of documents that regulate issues related to the organization of accounting and analytical processes, as well as in the practice of agricultural enterprises, ministries, and departments of the republic.

Highlights

• The article aims to investigate the theoretical aspects of cost classification and strategic management accounting evaluation in agricultural enterprises, utilizing a range of research methods to analyze the main elements of cost classification and provide practical recommendations for information support and organizational processes in the agricultural sector.