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Basics of the Perspective Cost Analysis of the Activities of Agricultural Enterprises
Кoval N. I., Grigorash M. V.

Кoval, Natalia I., and Grigorash, Marina V. (2019) “Basics of the Perspective Cost Analysis of the Activities of Agricultural Enterprises.” Business Inform 4:246–251.
https://doi.org/10.32983/2222-4459-2019-4-246-251

Section: Economics of Enterprise

Article is written in Ukrainian
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UDC 657.62: 631.11

Abstract:
The article considers the essence of costs and specifics of the perspective analysis at enterprise, as well as the role of analytical work in order to compose a plan for the organization of a division’s activity. The nature of emergence of costs in agricultural enterprises is studied and search for possible reserves for reducing the activity costs is conducted. The theoretical-methodical approaches to cost analysis are substantiated and deepened; practical recommendations as to formation of an analytical support represented by an information system of management of enterprise’s activities are developed. The objectives of the cost efficiency analysis and the sequence of return of costs in the form of income are defined. The list of indicators applied for analyzing the dynamics of costs and use of the enterprise resources is examined and supplemented.

Keywords: costs, dynamics, analysis, cost structure, perspective analysis, costs by elements.

Fig.: 3. Tabl.: 5. Formulae: 1. Bibl.: 9.

Кoval Natalia I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation in the Branches of the Economy, Vinnytsia National Agrarian University (3 Soniachna Str., Vinnytsia, 21008, Ukraine)
Grigorash Marina V. – Master, Vinnytsia National Agrarian University (3 Soniachna Str., Vinnytsia, 21008, Ukraine)
Email: [email protected]

List of references in article

Kaminska, T. H., and Kostenko, O. M. “Oblikovo-informatsiinyi aspekt kalkuliuvannia vytrat operatsiinoi diialnosti“ [Accounting and information aspect of the calculation of operating costs]. Efektyvna ekonomika. 2018. http://www.economy.nayka.com.ua/pdf/7_2018/9.pdf
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[Legal Act of Ukraine] (2010). http://zakon2.rada.gov.ua/laws/show/2755-17
Savchuk, V. K. et al. Upravlinnia efektyvnistiu silskohospodarskoho vyrobnytstva: informatsiino-analitychnyi aspekt [Management of the efficiency of agricultural production: information and analytical aspect]. Kyiv: Vyd-vo «VikPrynt», 2013.
Popovych, P. Ya. Ekonomichnyi analiz diialnosti subiektiv hospodariuvannia [Economic analysis of business entities]. Ternopil: Ekonomichna dumka, 2001.
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