JEL Classification: Q01, Q14, Q18.
Burkovskaya Alla, Candidate of Sciences (Economics), Associate Professor, Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine
ORCID ID: 0000-0003-4158-1721
e-mail: burkovskaja@mnau.edu.ua
Melnyk Juliia, Senior Researcher of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine
Sovshchak Svitlana, Senior Researcher of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine
Features of formation of agricultural enterprises expenditure
Abstract. Introduction. The possibilities of an agricultural enterprise to realize the main strategic goal of its development – maximizing profits, are always limited to the volume of production costs and demand for products. Under these conditions, management decisions can not be made by management without an analysis of available production costs and the dynamics of their change in perspective. The achievement of the planned efficiency of production of any agricultural product requires a constant comparison of the costs incurred and the results obtained. This task is complicated by the limited resources available at the enterprise, as well as the influence of inflationary processes.
Purpose. The purpose of the article is to study and generalize the characteristic features of the process of forming the costs of agricultural enterprises.
Results. As a result of the study of this topic, the essence of the economic category “production costs” was disclosed. An estimation of efficiency of formation of expenses by the agricultural enterprises of Ukraine is presented. The dynamics of indicators of efficiency of cost formation by the agricultural enterprises of Ukraine is analyzed. The main factors influencing formation of expenses of production and sale of agricultural products are highlighted. It is worth noting that the degree of influence of various factors on cost formation is unequal, may be direct or indirect. However, neglecting any of them can lead to a reduction in the efficiency of management.
Conclusions. Consequently, the activities of agrarian enterprises are risky, depending on factors that are difficult to plan and control and significantly different from other branches of the economy, which also determines the features of cost management. At the same time, in conditions of constant growth of expenses, special attention from the direction of agricultural enterprises should be given to the effectiveness of their formation. That is why the problem of building an efficient system of cost management should be the priority of the development of each enterprise, which will increase the profitability of management.
Key words: agricultural enterprises; costs; рroduct; рrofit; resource.
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Українська