Abstract
In agro-industrial complex, cost structure is of strategic importance, because it allows to determine the level of innovation activity. The study revealed diversified influence of the innovation factor (acceleration of scientific and technological progress) on the cost structure and, first of all, on the change in the ratio of share of direct labor and materialized labor in favor of the latter. Implementation of the achievements of scientific and technological progress in enterprise activities leads to a reduction in the cost of direct labor and, at the same time, to an increase in its value due to the growth of qualification requirements. Furthermore, the innovative development of enterprises assumes the implementation of intensive technologies and the acquisition of more productive equipment. In the research, all the main agricultural crops in the Pskov region (Russia) are divided into groups according to the share of direct labor and materialized labor. The effectiveness of innovative development is determined by: ratio of the savings from reduction of direct labor costs to the effect from implementation of the innovations, which have affected this reduction; ratio of the savings from reduction of material costs and energy costs to the effect from implementation of the expensive technological innovations, which have affected this reduction.
Highlights
IntroductionOn the basis of the first factor enterprises are classified as: labor-intensive enterprises (a large share of labor costs in the cost structure), material intensive (a large share of material costs), capital-intensive (a large share of amortization charges); energy-intensive (a large share of fuel and energy in the cost structure) [5]
In contrast to the individual cost, which is due to the specific conditions of operation of an enterprise, the industry average cost is defined as weighted average unit cost in the industry
Costs for production outlay in the reporting year, but the products are harvested in the following reporting year, some technological processes are carried out before cultivation, not to mention the output of agricultural crops
Summary
On the basis of the first factor enterprises are classified as: labor-intensive enterprises (a large share of labor costs in the cost structure), material intensive (a large share of material costs), capital-intensive (a large share of amortization charges); energy-intensive (a large share of fuel and energy in the cost structure) [5]
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