COST MANAGEMENT AS A FACTOR IN THE COMPETITIVE DEVELOPMENT OF GRAIN FARMING IN AGRICULTURAL ENTERPRISES
Journal Title: ЕКОНОМІЧНИЙ ДИСКУРС - Year 2018, Vol 1, Issue 2
Abstract
Introduction. The need to increase the economic efficiency and competitiveness of the grain farming at agricultural enterprises imposes an objective need for search purposeful cost management in the direction of innovative methods of using available resources, reducing the cost of production, identifying potential reserves for increasing an income and profitability of agricultural business subjects. The theoretical and methodological basis of this study was the work of national and foreign scientists, regulatory and legal documents, statistical data on the effective functioning of grain farming at agrarian enterprises. Methods. Monographic, economic and statistical methods, method of comparative analysis, abstract and logical, generalization and other methods are used in the study. Results. The article analyzes the dynamics of costs for the production and marketing of grain products, determines the trends in the grain industry practice, reveals the factors and reserves for increasing the economic efficiency, competitiveness of its further development in agrarian enterprises. Discussion. Increasing the economic efficiency of cost management in the grain industry of agrarian enterprises should be based on innovative methods of using land, technical, material, labor, financial and other resources, which will increase the competitiveness of grain products on the domestic and foreign markets, profitability of enterprises, expanded reproduction and improvement of socially and economic conditions for our population.
Authors and Affiliations
Mykola Parkhomets, Lyudmula Uniat
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