Baryshevskaya Inna, PhD (Economics), Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0003-3851-160X
e-mail: baryshevskaIV@mnau.edu.ua

Bogachuk Marina, applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

Reznikchenko Alina, applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

Theoretical Aspects of Expenditure
Management in Agricultural Enterprises

Introduction. The article analyzes that the priority direction of development of an agricultural enterprise, in modern conditions, is the optimization of expenses or achievements of such level, which will provide the necessary financial result in the condition of performance of production tasks. The main tools of system management are costs, which include accounting, control and measures to reduce their level.

Purpose. The aim is to explore theoretical aspects and to study the practical effects of the management of costs in agricultural enterprises.

Results. The systems and functions of cost management by functional, organizational, and motivational aspects are presented. The model of cost management process is proposed, which is aimed at identifying individual stages of the process of cost management and establishing specific individuals that will be responsible for the efficiency of the implementation of these processes. It is considered that in order to manage costs, it is necessary to apply the technology of banking, in the process, non-independent subcontractors of the activity of enterprises are compared to those of the clandestine leaders of gluuss. It is analyzed that the vital role in the management of agricultural enterprises is based on the process of budgeting, which monitors the budgets, organizes their implementation and control over the currencies. It is offered, from the example of foreign experience, in order to coordinate the entire cost management system, the creation of special departments – controlling units, whose functions include planning and control of costs.

Conclusions. On the modalities of the management of agricultural products in agricultural enterprises, it will lead to a systematic approach of solving the problems of their activity, and also synchronizes the effects of their liberalization and the resolution of their offspring. The peculiarity of its influence is the impetus for the establishment of an agricultural enterprise by the economic systems of the administrative board, the organization of the preparatory and planning activities, analisation and control.

Keywords: costs; cost management; agricultural enterprises; controlling; bankruptcy.

References:

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