Cost management system agricultural enterprises: basics of development and directions of improvement

Abstract

The article provides a generalization of the foundations of formation and identification of directions for solving the problems of cost management in modern enterprises of the agrarian sector. It is argued that there is an urgent need for domestic agricultural enterprises to modernize their management systems, particularly in terms of costs. The state and risks of the development of domestic agro-industrial enterprises under martial law are characterized. The losses of Ukrainian agricultural enterprises during the period of military aggression of the Russian Federation were revealed using the data of published analytical studies. It has been proven that under the conditions of unpredictable changes in the economic environment, the critical factor for the success of domestic agricultural enterprises is the control and optimization of costs. The essence and basic foundations of the cost management of the enterprise are defined, the components are revealed and the features of the cost management system are outlined, with the management-functional and economic-functional subsystems being highlighted.