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The article reveals the key points of accounting and management actions when creating an agricultural business from scratch for growing seedlings of vegetables in a greenhouse. The main economic instruments for creating an agricultural business for growing vegetable seedlings in a greenhouse in Russia are: planning, management, accounting, organization, analysis and monitoring of business processes. Today, the state is increasingly focusing on the development of the industry, helping beginners and existing farmers, allocating land at preferential rates, subsidizing interest rates on loans and providing grants for the development of greenhouses. However, the main problem holding back the development of the industry remains high utility tariffs. One of the main conditions for obtaining reliable management information on business value is a clear definition of the costs incurred to create a business from scratch and its further sustainable development. Аннотация Статья раскрывает ключевые моменты учетноуправленческих действий при создании сельскохозяйственного бизнеса с нуля по выращиванию рассады овощей в теплице. Основными экономическими инструментами при создании сельскохозяйственного бизнеса по выращиванию рассады овощей в теплице в России являются: планирование, управление, учет, организация, анализ и мониторинг бизнес процессов. На сегодняшний день государство все больше концентрирует внимание на развитие отрасли, помогая начинающим и действующим фермерам, выделяя земельные участки по льготным ставкам, субсидируя процентные ставки по кредитам и предоставляя гранты на развитие тепличного хозяйства. Однако главной проблемой, сдерживающей развитие отрасли, остаются высокие тарифы на коммунальное обеспечение. Одной из основных условий получения достоверной управленческой информации о стоимости бизнеса – чёткое определение понесенных затрат на создание 108 Candidate of Economic Sciences, Associate Professor of Accounting, Finance and Audit, Izhevsk State Agricultural Academy 109 Doctor of Economic Sciences, Professor of the Department of Economics, head of the research Department, Institute of international economic relations 110 Candidate of Pedagogical Sciences, Associate Professor of the Department of Economic Cybernetics and Information Technologies, Izhevsk State Agricultural Academy 111 Candidate of Economic Sciences, Associate Professor, Department of management, Institute of international economic relations

Accounting agricultural business from scratch: management accounting, decision making, analysis and monitoring of business processes