ANALYSIS AS A COMPONENT OF PROVIDING MANAGEMENT OF COSTS FOR THE PRODUCTION OF PLANT PRODUCTS
Journal: International Scientific Journal "Internauka" (Vol.1, No. 119)Publication Date: 2021-12-31
Authors : Sуmonenko Оlena; Puchka Yuliia;
Page : 22-26
Keywords : costs; revenues; analysis of costs and revenues; cost management;
Abstract
Crop production as a branch of the economy has a number of features that are determined, on the one hand, by the influence of natural factors, on the other — socio-economic, which must be taken into account in the cost analysis of enterprises as part of effective management decisions. A study of scientific opinions on the definition of «economic analysis», testified to the process and systemic approaches to the content of this interpretation and expressed his opinion on the stages of its implementation. The main purpose of the analysis of costs for the production of crop products, and in particular cereals, is to constantly monitor the level of production costs and realize the possibility of reducing them. The expediency of conducting the analysis of marginal income, which allows to make decisions in the development of the production program in the short term, is particularly important, as economic market conditions are constantly changing in dynamics.
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