Theoretical bases of formation of management system of production expenses at agricultural enterprises

Abstract

Purpose. The aim of the article is generalization of theoretical and methodological bases of formation of the cost management system of agricultural enterprises in the conditions of uncertainty of internal and external environment. Methodology of research. The study is conducted using the following methods: theoretical generalization and comparison (to define the concept of “cost management” and form conclusions); monographic (in formulating the purpose of the study and studying the available in the scientific literature approaches to the interpretation of the concept of “cost management”). Findings. An analysis of methodological approaches to the interpretation of the concept of “cost management”, which allowed to identify the following scientific approaches: the approach to management as a process based on achieving goals by performing management functions; situational approach, which is based on adaptation to new situational conditions and requires the use of methods that are appropriate in a particular situation; a systematic approach that involves creating a cost management system based on the principles that contribute to the creation of prerequisites for the efficiency of the enterprise. Originality. The interpretation of the concept of “cost management” at agricultural enterprises, which is considered as a continuous purposeful activity of the management staff, aimed at cost planning, organization of cost-effective implementation of costs in the form of cash at all stages of the production process, control over the production plan by all structural units object of management. Practical value. The proposed theoretical approaches to cost management of agricultural enterprises create the preconditions for combining information, methodological and management-analytical units, which allows to exert a targeted impact on the production process in order to optimize costs and increase economic efficiency. Key words: expenses, cost, management, agricultural enterprises, responsibility centers.