ЗАРУБІЖНИЙ ДОСВІД УПРАВЛІННЯ ВИТРАТАМИ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ В УМОВАХ РОСІЙСЬКО-УКРАЇНСЬКОЇ ВІЙНИ

Abstract

The paper studies the foreign experience of cost management of agricultural enterprises in the conditions of the Russian-Ukrainian war to ensure the functioning of the agro-industrial complex of Ukraine. It was established that agriculture is determined by the priority sector of the Ukrainian economy in the commodity structure of exports. It was determined that in 2010, in the structure of the gross production of agriculture, the share of crop production was 69.9%, and livestock – 29.4%, then in 2019 this trend was as follows – 79.1 and 20.8%, respectively. It has been established that Ukrainian agricultural enterprises grow high-yield crops, such as cereals, rape and sunflower, which are in high demand on the international market. It has been established that cost management of agricultural enterprises can be defined as an interconnected set of works that form corrective effects on the process of spending during the agricultural activity of a logistics entity, aimed at obtaining the optimal level of costs in all subsystems of a logistics entity. The system and functions of cost management of agricultural enterprises are analyzed. The proposed improved model of the cost management process of agricultural enterprises in the conditions of the Russian-Ukrainian war. Having analyzed foreign experience with the aim of coordinating the entire cost management system of agricultural enterprises in the conditions of the Russian-Ukrainian war, it is necessary to create special departments – control departments, whose functions include planning and control of costs. The measures used by the government to support the activities of small and medium-sized agricultural producers with a turnover of no more than 20 million euros per year, which is equivalent to a company cultivating up to 10 thousand hectares, were analyzed. due to martial law conditions. It has been found that to increase the efficiency of agricultural production, a rational use of production resources with the highest possible level of labor productivity is required.