АНАЛІЗ СТАТЕЙ ВИТРАТ ЗБУТУ ГОТОВОЇ ПРОДУКЦІЇ ПІДПРИЄМСТВ М’ЯСОПЕРЕРОБНОЇ ГАЛУЗІ

Abstract

The article analyzes the current state of sales of meat products in the world and in Ukraine, finds out the factors that affect the change in the level of sale of meat products, which primarily depend on the preferences of consumers and their financial capabilities. In recent years, global indicators regarding the amount of meat consumption have been growing and, according to the forecasts of representatives of food security in the EU, they will continue to grow until 2032. In recent years, Ukraine has also seen positive changes in the direction of an increase in the production and sale of meat products, despite the full-scale hostilities. Therefore, enterprises of the meat processing industry have great potential for expanding their technological and production capacities. For effective functioning and development, these business entities need to clearly control and optimize costs, especially sales costs. That is why we analyzed the costs of sales of meat products and, on this basis, proposed to separate such costs from the general system of accounting information by relevant articles. Given the fact that today there is not enough stable financial information for the development of enterprises. There is a need for quality, social and environmental indicators, therefore, we consider it appropriate to use the methods described in the article for analyzing the costs of selling meat products, which can be divided into two groups: the first, aimed at forming the correct price policy; the second, aimed at determining forecast data regarding the activities of the meat processing enterprise. Their use will not only make it possible to form the future assortment and quantitative production policy of the enterprise, but will also make it possible to draw up clear budgetary and production plans that will bypass bottlenecks and have optimizing effective indicators. Thus, a detailed diagnosis and analysis of the costs of selling meat products at all levels: local, regional and even outside the country will help meat processing enterprises to achieve a positive effect. To do this, they should choose appropriate methods of analysis that will take into account all the peculiarities of production and sales activities.