Cost management in the system of forming the economic potential of agricultural enterprises in Ukraine

Анотація

The economic potential of agricultural enterprises is the totality of opportunities for increasing production and sales volumes based on a more rational combination of all available material, technical, and financial resources of enterprises to achieve set strategic goals, and is defined as the ratio between the maximum possible level of value of output accumulated by the production system and its actual level. The article presents the results of a study on the influence of production costs on the formation of the economic potential of agrarian enterprises in Ukraine during 2020-2024, using the indicators of gross profit and value added. A comprehensive comparative analysis of the dynamics of key cost items in agricultural enterprises, as well as changes in their structure over the studied period, was conducted. The specific features of forming production costs of enterprises by individual types of economic activity in the agricultural sector of Ukraine were established and substantiated. The coefficients of the impact significance of production costs on the formation of the economic potential of agrarian enterprises in Ukraine for 2020-2024 were determined. According to the research results, it was determined that the average influence of production costs on the value of gross profit amounted to over 5 percentage points for every 1 point change in the input factor. Value added, in turn, changed by an average of 2.5, and net value added by 3.3 percentage points over the study period, which substantiates the significant impact of costs on the formation of the economic potential of Ukrainian agrarian enterprises. Taking into account the obtained research results, a scheme for managing the costs of enterprises in the industry was compiled to ensure the growth of their economic potential in the strategic perspective. In particular, attention should be paid to the system of organizational and economic measures for optimizing costs for feed, labor, seeds and planting material, fertilizers, fuel and lubricants, sales of products, and other operating expenses with the aim of minimizing them to ensure the growth of value added generated by agricultural enterprises of Ukraine.

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