METHODICAL APPROACHES TO THE COST MANAGEMENT OF AGRICULTURAL ENTERPRISES

The activity of agricultural enterprises is associated with the cost of resources for production, management, sales, procurement, etc. Therefore, the article considers the issue of cost management and the importance of accounting as one of the elements of the management system. The article defines the content of accounting and management accounting, conducted a study of scientific opinions on the definition of "cost management", testified to the process and system approaches to the content of this interpretation and expressed their own opinion. The analytical elements of the cost management system are substantiated, the algorithm of introduction of the cost management system of crop production in agricultural enterprises is revealed.

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The mechanism of introduction of the system of management of expenses at the enterprises of agro-industrial production

Agroecological journal ◽

10.33730/2077-4893.1.2021.227425 ◽

2021 ◽

pp. 196-205

Author(s):

V. Moskalenko

Keyword(s):

Management System ◽

Production Efficiency ◽

Cost Management ◽

Management Accounting ◽

Effective Interaction ◽

Self Control ◽

Industrial Complex ◽

Agricultural Enterprises ◽

Cost Management System ◽

The Cost

The article highlights the key problems of effective cost management at the agro-industrial complex enterprises. The conceptual model of effective interaction between elements of the cost management system is provided and the algorithm of implementation of the cost management system at the agro-industrial complex enterprises is justified. The article unfolds the specifics of the arrangement of management accounting as a key element of the cost management system at the agricultural enterprises and presents the optimal system of accounts of management accounting and their interaction with the accounts of classical management accounting. The issues of development of internal standards of the cost management system at the agricultural enterprises and the concept of cost accounting by responsibility centres are highlighted. The task of such accounting is rather assistance in the arrangement of self-control of managers than control itself. Therefore, the main purpose of accounting for the responsibility centres is to assist management staff at various levels in compiling reports on the implementation of budgets (plans, programs, projects) and evaluation of performance. The article draws attention to the importance of classifying the costs of agroindustrial complex enterprises both for the assessment of stocks and determination of the financial result, as well as for management decisions and control. A large focus is concentrated on the peculiarities of calculating the cost price of agricultural products as one of the factors of production efficiency. The importance of establishing a system of budgeting and monitoring the implementation of budgets is emphasized. Finally, it is noted that the cost management process is reduced to such basic types of analytical work as the allocation of responsibility centres, cost classification, arrangement of accounting, cost planning and costing.

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ACCOUNTING OF EXPENDITURE MANAGEMENT TACTICS

"EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity" ◽

10.37128/2411-4413-2020-2-11/ ◽

2020 ◽

pp. 149-165

Author(s):

Nataliia PRAVDIUK

Keyword(s):

Cost Management ◽

Information Support ◽

Agricultural Enterprises ◽

Agricultural Enterprise ◽

Hierarchical Levels ◽

Calculation Methodology ◽

Strategic Goals ◽

Accounting Software ◽

The Cost ◽

Management Tactics

The article analyzes the methodological approaches to the operational management of costs, defined as tactics, accounting tools. Such a methodology should be formed and detailed for macro and micro levels, taking into account the needs of management at each level of the hierarchy. The author interprets the category of “cost management” as a process of choosing the means of influencing expenses in order to achieve strategic goals of activity at hierarchical levels of management. The essence of the current and strategic cost management is disclosed, the place of accounting support for the cost management tactics for an agricultural enterprise is determined. The hierarchical levels of providing cost management in the context of the current, tactical and strategic levels of management for managers of lower, middle and senior management of an agricultural enterprise are given. To identify the features of cost management and determine ways to improve efficiency, the financial data of Mironovsky Hleboproduct PJSC for 2013-2018 was considered. It is determined that the cost management system will be effective if the particularities of the type of enterprise are taken into account, all management processes are covered. A system of indicators for evaluating the effectiveness of information support for tactics of cost management by coefficients with a given information base and calculation methodology has been formed. A constructive scheme of information support for the tactics of cost management of agricultural enterprises has been developed. The policy of accounting support for the tactics of managing the costs of an agricultural enterprise is justified. Using the developed proposals will increase the tactical level of management by expanding the methodological base for cost analysis based on accounting software. Prospects for further research are to determine the methodology for creating an accounting information reflection procedure to ensure cost management tactics, including for various types of agricultural enterprises.

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Organizational and economic essence of cost management of agricultural enterprises

FOOD RESOURCES ◽

10.31073/foodresources2019-14-23 ◽

2020 ◽

Vol 8 (14) ◽

pp. 220-229 ◽

Cited By ~ 1

Author(s):

Olga Varchenko ◽

◽

Ivan Svynous ◽

Dmytro Mykytyuk ◽

Lyubov Ivanova ◽

...

Keyword(s):

Cost Management ◽

Agricultural Enterprises

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Planning for Reuse. Developing a Strategy for the Northern Territory, Australia

Water Science & Technology ◽

10.2166/wst.1991.0233 ◽

1991 ◽

Vol 24 (9) ◽

pp. 31-43 ◽

Cited By ~ 2

Author(s):

M. D. Burgess

Keyword(s):

Potable Water ◽

Cost Management ◽

Sewage Treatment ◽

Northern Territory ◽

Sewage Effluent ◽

Cost Benefits ◽

Management Procedures ◽

Marketing Activities ◽

Harsh Climate ◽

The Cost

A harsh climate, extended dry periods and relatively expensive water resources underly the potential for effluent reuse in the Northern Territory, Australia. The cost of supplying potable water and the potential offsetting effects of utilising sewage effluent are reviewed. The need to firmly establish the true cost to the community of different supply options is identified. Major cost benefits accrue where reuse will enable deferment of either significant potable source augmentation or sewage treatment works upgrading and where horticultural prospects are good at a reuse site close to the treatment works. An overall strategy plan for increasing the potential of reuse is described. This plan includes firm cost management procedures, marketing activities, appropriate land planning measures and a commitment to research and development.

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Modernization of Water Treatment System at Agricultural Enterprises Due to Introduction of Solar Energy

Elektrotekhnologii i elektrooborudovanie v APK ◽

10.22314/2658-4859-2020-67-1-142-147 ◽

2020 ◽

Vol 67 (1) ◽

pp. 142-147

Author(s):

Alina A. Aleksandrova ◽

Maksim S. Zhuzhin ◽

Yuliya M. Dulepova

Keyword(s):

Mathematical Model ◽

Water Treatment ◽

Solar Energy ◽

Energy Saving ◽

Electric Energy ◽

Solar Water Heater ◽

Water Heater ◽

Agricultural Enterprises ◽

Solar Water ◽

The Cost

Energy saving today is an integral part of the development strategy of agricultural organizations. Considerable attention is paid to the modernization and automation of technological processes in agricultural enterprises, which can improve the quality of work and reduce the cost of production. The direction of modernization is to reduce the consumption of electric energy by improving the water treatment system in livestock complexes. (Research purpose) The research purpose is to determine the potential of solar energy used in the Nizhny Novgorod region and to determine the possibility of its use for water heating in livestock complexes and to consider the cost-effectiveness of using a device to heat water through solar energy. (Materials and methods) Authors used an improved algorithm of Pixer and Laszlo, applied in the NASA project «Surface meteorology and Energy», which allows to calculate the optimal angle of inclination of the device for heating water. (Results and discussion) Designed a mock-up of a livestock complex with a solar water heater installed on the roof, protected by patent for invention No. 2672656. A mathematical model was designed experimentally to predict the results of the plant operation in non-described modes. (Conclusions) The article reveales the optimal capacity of the circulation pump. Authors have created a mathematical model of the device that allows to predict the water heating in a certain period of time. The article presents the calculations on the energy and economic efficiency of using a solar water heater. An electric energy saving of about 30 percent, in the economic equivalent of 35 percent.

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Cycle-oriented approach to building a model of production costs

BIO Web of Conferences ◽

10.1051/bioconf/20201700124 ◽

2020 ◽

Vol 17 ◽

pp. 00124

Author(s):

Elena P. Polikarpova ◽

Igor E. Mizikovskiy

Keyword(s):

Cost Management ◽

Modern Science ◽

Management Control ◽

Point Of View ◽

Production Costs ◽

Production Cycle ◽

Agricultural Activity ◽

Management Tools ◽

Agricultural Enterprises ◽

Oriented Approach

Modern science and practice does not have a sufficient set of cost management tools, taking into account the duration of the production cycle, characteristic of agricultural activity. The implementation of a cycle-oriented approach to building a model of production costs was based on studying the existing options for classifying production costs, which were supplemented with features from the perspective of managing long production cycles. As a result of the study, a model of production costs was built from the point of view of a cycle-oriented approach, as well as a model of production costs from the standpoint of features of a long production cycle. The model can serve as the basis for the formation of the information space of cost management, control and cost analysis in the economy of agricultural enterprises.

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Research on Project Cost Management Model of Ecological Construction

Key Engineering Materials ◽

10.4028/www.scientific.net/kem.480-481.1197 ◽

2011 ◽

Vol 480-481 ◽

pp. 1197-1200

Author(s):

Feng Liu ◽

Jun Min Wang

Keyword(s):

Project Management ◽

Energy Consumption ◽

Construction Projects ◽

Cost Management ◽

Building Energy ◽

Management Model ◽

Building Energy Consumption ◽

Specific Cost ◽

The Cost ◽

Ecological Construction

In recent years, in order to reduce building energy consumption in China, and vigorously promote the development of ecological construction, the paper studies disadvantages of the cost of traditional project management applications in the ecological construction projects, exploring specific cost management adapt to the ecological construction project.

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