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Опубліковано: Середа, 17 червня 2020, 15:33
Перегляди: 1368
23. ORGANIZATIONAL AND ECONOMIC ESSENCE OF COST MANAGEMENT OF AGRICULTURAL ENTERPRISES
https://doi.org/10.31073/foodresources2020-14-23
Varchenko Olga, Svynous Ivan, Mykytyuk Dmytro, Ivanova Lyubov, Bуba Valentyna
Pages: 220-229
 
Abstract
The article is devoted to the disclosure of the organizational and economic essence of cost management of agricultural enterprises. It is proved that cost management is the dominant factor in improving the efficiency of the enterprise, but this concept does not have a common definition. The analysis of the evolution of basic concepts of cost management allowed to identify the following scientific approaches: the approach to management as a process based on achieving goals by performing management functions; situational approach, which is based on adaptation to new situational conditions and requires the use of methods that are appropriate in a particular situation; a systematic approach that involves building a cost management system based on the principles that contribute to the creation of prerequisites for the efficiency of the enterprise. It is proved that cost management in agricultural enterprises is a continuous purposeful activity of the management staff aimed at cost planning, organization of cost-effective spending in the form of cash at all stages of the production process, control over the implementation of the production plan by all structural units. The mechanism of production cost management is considered as a set of relationships that arise between the control and managed subsystems in the process of planning, organization of spending, control, analysis and accounting of production costs of goods, works and services provided. Based on the generalization of methodological approaches to the evaluation of the production cost management system, their shortcomings are identified and a universal methodology is proposed, which is based on the calculation of a system of indicators and an integrated indicator of enterprise efficiency. According to the proposed approach, it is advisable to use the following groups of indicators of cost management efficiency: general indicators of enterprise efficiency; indicators of cost-effectiveness of enterprise management and indicators of management productivity.
Keywords: management, costs, agricultural enterprise, method, function
 
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