Peculiarities of cost management: agricultural enterprises under normal operating conditions and during the crisis

Анотація

The aim of the article is to investigate and formulate peculiarities of agricultural enterprises’ cost management under normal operating conditions and during the crisis. The object of the research is the modification of the functional approach to the costs formation to determine the full cost of the resource on the base of its business processes passed. The analysis was based on the specifics of the agrosphere, including that one of the types of products is the main one (grain, root crops, marketable fish), the others are conjugate or secondary. A zonation of the production of marketable crop production has been formed. As a result of the research, the distribution of farms was carried out in accordance with the recommended zoning. It was discovered that the most promising method for achieving the maximum intensification of production, outstripping the growth of commercial output in comparison with the growth of production costs, is the improvement of equipment, technology and organization of production, breeding high-yielding varieties of agricultural crops and increasing the genetic potential of livestock and poultry. A method for the distribution of the main indicators of objective factors for reducing the cost of crop production and livestock industries is proposed. The main results of the research can be applied in the practical activity of agricultural enterprises to minimize the risks of their functioning. Further research needs to address the general economic costs and their distribution by types of crop production, determination of the characteristic bases of distribution etc.

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