scholarly journals INFORMATION SUPPORT FOR COST MANAGEMENT IN THE PROCESS OF MATERIAL AND TECHNICAL SUPPORT OF AGRICULTURAL ENTERPRISES: ACCOUNTING ASPECT

2019 ◽  
Author(s):  
Tetiana Savanchuk
Keyword(s):  
Cost Management ◽  
Technical Support ◽  
Information Support ◽  
Agricultural Enterprises

scholarly journals ACCOUNTING OF EXPENDITURE MANAGEMENT TACTICS

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.

Organizational and Economic Principles of Agricultural Machinery Use

2018 ◽  
Vol 7 (2) ◽  
pp. 42-46
Author(s):  
Dmytro Kachan
Keyword(s):  
Quality Indicators ◽  
Soil Health ◽  
Technical Support ◽  
Organizational Forms ◽  
Topical Issue ◽  
Agricultural Machinery ◽  
Labor Costs ◽  
Agricultural Enterprises ◽  
Soil Cultivation ◽  
Agrarian Sector

Abstract Technical support of producers of agrarian products has always been and will remain a topical issue in realities of agrarian sector of Ukraine. In recent years, integrated forms of agricultural enterprises have become more widespread, which make it possible to increase and renew a machine-tractor park of their participants. In course of study four main technologies of soil cultivation and their impact were considered, an amount of necessary machinery and equipment, energy and labor costs, and impact on quality indicators of soil health. Also, main organizational forms of enterprises that provide equipment rental services or perform fieldwork were analyzed. Proposals were made regarding a merger of existing enterprises into agro technical centers, which would increase an efficiency of their functioning and cover functions of regional self-government. Also, the most common forms of machinery usage by agricultural enterprises were considered.

Organizational and economic essence of cost management of agricultural enterprises

2020 ◽  
Vol 8 (14) ◽  
pp. 220-229 ◽  
Author(s):  
Olga Varchenko ◽  
◽  
Ivan Svynous ◽  
Dmytro Mykytyuk ◽  
Lyubov Ivanova ◽  
...  
Keyword(s):  
Cost Management ◽  
Agricultural Enterprises

scholarly journals Cycle-oriented approach to building a model of production costs

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.

scholarly journals IDENTIFICATION OF TRANSACTION COST MANAGEMENT FUNCTIONS

2021 ◽  
Vol 1 (49) ◽  
Author(s):  
Sergiy Bardash ◽  
Tatiana Osadcha
Keyword(s):  
Transaction Costs ◽  
Transaction Cost ◽  
Financial Stability ◽  
Cost Management ◽  
Economic Benefits ◽  
Information Support ◽  
Control Analysis ◽  
Accounting System ◽  
Management Process ◽  
Management Functions

The basis of information support in the field of economic relations is an accounting system adequate to modern needs. However, such an accounting system as the basis of information support and accounting as one of the functions of management does not create sufficient prerequisites to ensure the effectiveness of the management process, including transaction cost management. Motivation in the process of managing transaction costs involves the use of moral and material incentives for employees of the entity, namely monetary rewards, recognition of achievements, promotion, providing conditions for the manifestation of creative potential in order to prevent deviant behaviour, the consequences of which are the search for economic benefits from the resources of the business units. In addition, the function of motivation should extend to the business partners of the entity and consider their interests, goals and business reputation. The indicated information should form sufficient grounds for the motivational component of business negotiations and create conditions for obtaining the desired result. Effective transaction cost management is a prerequisite for the competitiveness of products, goods, works, services, and the business unit that produces, sells and aims to ensure a lasting plateau of financial stability. This dependence exists since transaction costs both create conditions for further growth of profits generated by the entity and can reduce it under opportunistic behaviour. Optimization of transaction costs can be achieved not only through their accounting, control, analysis, but also the performance of other management functions, the list of which, as evidenced by the study of recent publications, is not definitively defined. This paper proves that transaction cost management is a mandatory component of the dynamic management process of the entity, which should be harmonized with the overall management process and meet its main goal – to achieve high economic performance

scholarly journals METHODICAL APPROACHES TO THE COST MANAGEMENT OF AGRICULTURAL ENTERPRISES

Agrosvit ◽  
2020 ◽  
pp. 19
Author(s):  
O. Varchenko ◽  
I. Svynous ◽  
L. Ivanova ◽  
K. Tkachenko ◽  
V. Bуba
Keyword(s):  
Cost Management ◽  
Agricultural Enterprises ◽  
The Cost

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

2020 ◽  
pp. 44-50
Author(s):  
Olha Varchenko ◽  
Ivan Svynous ◽  
Valentyna Byba
Keyword(s):  
Production Process ◽  
Management System ◽  
Cost Management ◽  
Cost Effective ◽  
Agricultural Enterprises ◽  
Theoretical Approaches ◽  
Cost Planning ◽  
Theoretical Generalization ◽  
Cost Management System ◽  
Management Functions

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.

scholarly journals INFORMATION SUPPORT FOR STRATEGIC DEVELOPMENT OF AGRARIAN ENTERPRISES

2021 ◽  
pp. 49-63
Author(s):  
Nataliia PRAVDIUK
Keyword(s):  
Information And Communication Technologies ◽  
Information Architecture ◽  
Information Support ◽  
External Information ◽  
Competitive Advantages ◽  
Information Flows ◽  
Strategic Development ◽  
Agricultural Enterprises ◽  
Information Tools ◽  
Information And Communication

Information tools for ensuring strategic development are investigated on the example of agricultural enterprises. The methodological foundations of the content of basic categories for the management of strategic development are revealed, the components of the structure of its information support are highlighted and it is determined that the information support of the strategic development of agricultural enterprises is scientifically grounded management of the process of constant growth of the volume of information and knowledge through traditional and new tools for processing and analyzing information by means of accounting. ts use in the activities of producers to obtain competitive advantages and the formation of an effective agricultural policy. The role was determined, the state was assessed, the tasks were defined and the features and problems of economic development and information support of agricultural enterprises were identified. Based on strategic tools, the main directions of improving information support for the strategic development of agricultural enterprises include those based on the intensification of information flows and analytical processing of the entire information array, the development of internal information architecture and ensuring the harmonization of information and communication chains. These include: automation of procedures for accumulation, processing, modulation and storage of documents; introduction of new tools of information and communication technologies; optimization of the rhythm of information flows; harmonization of internal and external information and communication chains; introduction of network tools for information and communication interactions; elimination of duplication of information; minimization of information noise, etc. The implementation of measures to provide information support for the strategic development of agricultural enterprises will facilitate the transition to its new quality and ensure the generation of competitive advantages, improve the quality of information processing; stimulates the formation of a flexible information architecture; will reduce the complexity and cost of information support.

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