OPTIMIZATION OF PRODUCTION COSTS OF AGRICULTURAL COOPERATIVES AS A FACTOR IN THE FORMATION OF A STABLE FOOD SUPPLY SYSTEM

Abstract

the article deals with the economic functions that can be performed within the framework of the development of cooperative forms of management that affect certain indicators of socio-economic potential of rural areas, optimization of production costs of agricultural cooperatives. The paper describes the further development of agricultural cooperation, taking into account the optimization of production costs, the impact on the identified factors that will contribute to the agricultural economic sustainable development of rural areas sustainable food security system. The development of agricultural enterprises is a priority in the market economy. The article describes the development support of agriculture, through the modernization of existing farms the opening of new large holdings small farms. Agricultural entities are constantly searching for the most optimal effective forms of cost management. If earlier traditional cost accounting systems were justified, now, in the modern competitive environment with Kazakhstan's accession to the WTO, it is necessary to review existing approaches. The method of cost accounting used in the main branches of agriculture is based on the generalization of costs for technological processes associated with the stages of work provided for by production technology in crop livestock production, can be characterized a process-by-process approach. The use of such modern cost accounting systems as and target-costing is the most promising way to solve the problem of modifying the current methodology for cost accounting calculating the cost of production at agricultural enterprises. The use of the cost accounting system Kaizen-costing (translated from the Japanese improvement in small steps) is inextricably linked with the introduction of the Japanese philosophy practice of Kaizen the related concept of lean manufacturing (lean technology)-a management concept based on the desire to eliminate all types of losses.