ПІДХОДИ ДО УПРАВЛІННЯ ВИТРАТАМИ СІЛЬСЬКОГОСПОДАРСЬКОГО ПІДПРИЄМСТВА КРІЗЬ ПРИЗМУ ОПЕРАЦІЙНОГО ВАЖЕЛЯ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2018, Vol 1, Issue 4
Abstract
V.V. Makohon, A.V. Gorokh Costs management of the agricultural enterprises through the prism of the operational leverage. The object of the research is the management of the costs of the agricultural enterprises taking into account the impact of the operational leverage substantiated by the different rates of growth of the operational and investment costs, which leads to the fluctuations in the share of the fixed costs in their total volume. The purpose of the article is to highlight the results of the study of the operational leverage effect on the profitability and risks of the certain types of agricultural goods. In the process of the research the grouping method was used to establish the main tendency in the change of the investigated phenomenon; the graphic method was used to establish the main trend in the price changes and profitability of the sunflower seeds selling, and in the share of the expenses on the sunflower production and the crop areas. The chain substitution method was used in order to determine the effect of the profit size on the changes in the fixed costs specific gravity which were accumulated during the amortization. The index method was used to determine the average rate of changes in the profits and the revenues from the sunflower seeds and sugar beet selling; the monographic method was used in the study of the definition and the approaches to the formation of the costs management system and the role of the operational leverage in it. It has been established that the stronger the price fluctuations on the sunflower and other agricultural products, the more powerful they influence the formation of the financial results of the industries with the high capital intensity of production and with a larger share of the fixed costs in the total production costs. In its turn the better infrastructure support for the sunflower seed market and the use of the forward operations allow to level the negative multiplier effect of the operational leverage on the formation of the financial results of this industry. The latter determines the necessity to accelerate the development of the infrastructural segments of the agrarian market which are not suitable for the forward operations. The results of the study are used in developing the recommendations regarding the management of the agricultural enterprises expenses. Key words: operational leverage, costs management, profitability, market infrastructure, capital investments, fixed costs, amortization.
Authors and Affiliations
В. В. Макогон, О. В. Горох
Keywords
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- EP ID EP571483
- DOI 10.31359/2312-3427-2018-4-137
- Views 95
- Downloads 0
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