This book studied the theoretical-methodological problems of accounting and auditing the costs of maintaining biological assets in animal husbandry. In particular, highlighted the role of the livestock industry in the national economy and the characteristics of the organization of cost accounting, studied the problems of recognition and accounting of biological assets in livestock farming and information supply of management and showed ways of their elimination, described the priority directions for the development of cost management accounting and biological assets in livestock breeding. The book is intended for professors-teachers, doctoral students, independent researchers, graduate students, and students of higher educational institutions in this field. It can also use managers and accountants from agricultural enterprises. The research materials can be used to improve and teach the curricula of "Accounting and Taxation", "Audit" subjects in higher educational institutions.