ANALYTICAL CONTROL OF PRODUCTION COSTS AND COST OF AGRICULTURAL PRODUCTS

Abstract

The purpose of the publication is to draw the attention of scientists and practitioners to issues related to increasing the effectiveness of control over the formation of costs and determining the cost of production of agricultural products through the activation of the managerial function of control by implementing its stages, which are: visual control, i.e. simple observation of the implementation of management decisions, accounting - a comparison of the predicted (planned, normative, forecast) results of management decisions with accounting and reporting fixed, accordingly processed data and analytical - with an assessment of deviations in implementation (over-implementation/non-implementation) of management decisions. It was established that it is quite difficult to control production costs and estimate the level of the cost price of agricultural products, which is caused by different approaches to the assessment and inclusion/non-inclusion of production costs, neglect of its quality when determining the cost price. The practical significance of solving the outlined problems lies in the increased effectiveness of cost control for the production of certain types of agricultural products, which improves the quality of managerial influence on the optimization of the cost level - a determining factor in increasing its competitiveness and production efficiency.