This article explores a number of problems of implementing Smart-education for training of students of correspondence department. Its effectiveness for the system of modern higher education is shown. A number of problems of introducing Smart-education for teaching extramural students have been investigated. Its effectiveness for the modern education system is shown. However, the use of Smart-technologies in itself does not allow raising the level of education; it can only be used as a lever that will simplify and speed up the process of communication between the participants in the learning process. E-learning does not allow, in general, to solve the problem of adapting the educational process to the requirements that employers impose on graduates of higher educational institutions, but at the same time it allows the training to be optimized and brought to a higher level. Smart-technologies, in our opinion, are a promising modern technology that penetrates deeply into various types of human activity, and into education. The main distinguishing feature of smart technologies is the ability to quickly adapt quickly to changes in the external environment.

The importance of environmental management is determined by the need to manage human activities related to harming the environment. The introduction of environmental management has a positive impact on reducing the anthropogenic load on the environment. Environmental management contributes to the harmonization of the relationship between man and nature. The implementation of environmental management at the enterprise largely depends on the interest of its employees in the protection of the natural environment. The preservation of the external environment is possible only if people have a responsible attitude to this problem. The effectiveness of the functioning of the elements of environmental management at the enterprise increases if the employees have a responsible attitude to environmental problems and an understanding of the environment as a human habitat, as a biological species. The social and economic development of human society is closely related to the protection of the external environment. The existing environmental problems in the modern world require a change in the thinking of humanity.

Accounting and management accounting at an agricultural enterprise reflects the results of economic and financial activities. The success of the company’s operation largely depends on the performance of its accounting functions. The article deals with the problems of setting and maintaining management accounting at agricultural enterprises. The necessity of using accounting outsourcing in small agricultural enterprises is justified. Calculating the cost of production of an agricultural enterprise is an important problem on the way to reducing it. To effectively calculate the cost of production, an agricultural enterprise should combine the process-by-process and batch method of cost accounting. This will make it possible to increase control over production costs, but requires the use of accounting specialists with appropriate competencies and skills. As a rule, small agricultural enterprises and primarily farms use a simplified accounting and reporting system. The simplified form of accounting and reporting, on the one hand, significantly simplifies the preparation and submission of tax reports for small agricultural enterprises, but at the same time does not allow for effective control of production costs. Accounting outsourcing allows you to reduce the costs of the company for the services of accountants and at the same time increase their efficiency..