Ensuring the basic requirement of a market economy to cover production costs to generate income is impossible without a constant measurement of the resources used in operating activities with their ultimate return in the form of an inflow of economic benefits. The solution of this requirement within the framework of the local management accounting system faces many difficulties, since this system is actually focused on the past, and its entire instrumental and methodological apparatus is subject to clarification of past events. Therefore, the constant implementation of managerial control over responsibility centers by measuring the results of activities carried out in them is a requirement that determines the piloting of the subject to obtain economic efficiency. For the development of the predictive aspect of management accounting, it is necessary to study and creatively apply the best practices of European countries with effective methods for collecting, processing and using information. In this regard, this article focuses on the study of the essence and possibility of using transfer pricing as an objective tool for assessing the activities of production units of agricultural enterprises.