ІННОВАЦІЙНІ ПІДХОДИ ДО УПРАВЛІННЯ ОПЕРАЦІЙНИМИ ВИТРАТАМИ В РОСЛИННИЦТВІ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2018, Vol 1, Issue 4
Abstract
O.V. Oliynyk, VM Shevchenko. Innovative approaches to operating costs management in crop production. The modern problems of operating costs control in plant growing are investigated. It is established that understanding of costs in the economic literature is ambiguous. It is proved that the lack of a common opinion causes certain difficulties in determining the clear content and the role of costs in the enterprise. It has been determined that the stability and development of any subject of entrepreneurship in a competitive market will depend on the establishment of an effective management system in general on costs and, in particular, on operating costs. Innovative approaches to management of operating expenses in crop production are offered on the example of agricultural enterprises of the Kharkiv region of the forest-steppe zone, which consist in determining the priorities of increasing the individual articles of operating expenses. On the basis of the study of the trend of changes in costs for individual articles in enterprises with different levels of innovation development, the priority was to increase these expenditures by main agricultural crops to achieve innovation of enterprise development. In order to ensure the innovative development of winter wheat production, it is necessary to increase production costs by article rather than proportionately, and to increase the costs of mineral fertilizers more rapidly and, conversely, to increase the costs of seeds, petroleum products, payment for services and works provided by outside organizations, as well as costs for pay labor In maize for grain and sunflower, a faster pace for innovation development needs to increase seed costs, sugar beet prices - mineral fertilizer, payment for services and labor and wages. At a slower pace of corn for grain, it is necessary to increase the amount of expenses for other articles of direct material costs, for sunflower - the cost of petroleum products, payment for services and works provided by third parties, and wages. Key words: innovations, operating expenses, production cost, management, priorities.
Authors and Affiliations
О. В. Олійник, В. М. Шевченко
Keywords
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- EP ID EP571430
- DOI 10.31359/2312-3427-2018-4-101
- Views 140
- Downloads 0
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