BUSINESS INFORM №3-2013

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Section: Agricultural Economics and Agribusiness
UDC 658
Kovalenko O. Y.
Substantiation of methods of cost management in agricultural companies (p. 162 - 172)
The article identifies specific features of the use of modern methods of cost management in agricultural companies, their advantages and shortcomings. It substantiates the essence of the process of formation of the target cost of agricultural companies on the basis of the “target costing” concept. It develops a factor model of recoupment of costs, which allows identification of influence upon the level of recoupment of changes in the structure of manufactured products and cost of their separate types.
Keywords: methods of cost management, agricultural companies, management system, target cost, factor model, recoupment of costs.
Fig.: 1. Tabl.: 2. Formulae: 12. Bibl.: 17.

Kovalenko Olga Yu. – Candidate of Sciences (Economics), Associate Professor, Department of the Land Management and Geographical Information Systems, Southern Slavic Institute of the Kiev Slavonic Studies University (2 Luhovenka Str., Mykolaiv, 54008, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Kovalenko, Olga Yu. (2013) “Substantiation of methods of cost management in agricultural companies.” Business Inform 3:162–172.

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