The activity of agricultural producers is connected with finding reserves for improving their performance. One of the ways of such improving is using of management accounting's tools. The studying of economic risk influence to the activity results of agricultural enterprises shows a direct connection between climatic conditions and performance indicators of enterprise. Basing on the study's results, it is proposed to use insurance (weather derivatives) for improving the efficiency of winter wheat crop growing. Such insurance approach based on weather indices is the most appropriate for agricultural production in Ukrainian regions, including Dnipropetrovs'k region, where crop losses exist due to drought and frost. The cost of monitoring for weather indices insurance is lower because there is no need to determine losses for individual enterprises. Weather information is available as for the insured as for the insurer.

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