The article deals with production costs as an object of management accounting. The term «cost» is used in diff erent contexts and therefore has diff erent meanings. The cost data needed for one purpose is not appropriate for another. It is important that diff erent defi nitions and cost concepts are used for diff erent purposes. The factors aff ecting the economic effi ciency of production and sale of livestock products are analyzed.
Among the variety of economic operations in agricultural enterprises, cost accounting and cost formation are the most time-consuming. Stability and competitiveness of the organization directly depends on the eff ectiveness of using in the production process economic resources, labor, scientifi c discovery, aimed at reducing costs and increasing profi ts. The article considers the model of cost accounting in agricultural organizations for production cycles, which makes it possible to obtain a reasonable actual cost of production. An example of the formation and costs and calculation of the cost price in poultry farming is given.
The theoretical and organizational-methodical aspects of the application of the standard method of cost accounting and calculation are considered in the article on the example of wine and cognac manufactures. For the purposes of control and management of prime cost, a «Management report on costs and production costs» is proposed, which allows you to compare planned and actual values of full and production cost, perform cost analysis by place of origin, cost items, cost elements, types of products.
In the article the questions of application of the system «just in time» are revealed, basic approaches to the introduction of its elements in agricultural organizations are defi ned. Properly organized cost management system allows the economic entity to successfully carry out production and fi nancial activities in modern business conditions.
Effective accounting in the organization is impossible without the implementation of intraeconomic control over the facts of economic life that take place in the organization. In the article the essence of on-farm control of fi nished products in agricultural organizations is considered. The methods and methods of intraeconomic control are determined taking into account the peculiarities of agricultural production.
The article reveals the content and growing role of fi nancial analysis in creating opportunities for forecasting business development in conditions of uncertainty. The directions of the analysis of the fi nancial state of the organization for analytical support of company management are analyzed: analysis of property status, liquidity and solvency analysis, fi nancial stability analysis, analysis of business activity and profi tability using methods of horizontal and vertical balance an The analysis and assessment of the fi nancial condition has been performed, the results of which can be presented, in particular, in the company’s integrated reporting. Based on the fi ndings of the analysis, recommendations were developed to improve the fi nancial condition of the organization, a forecast of its main indicators for the subsequent period, which can be used in the process of developing a business plan and the current management of activities, alysis, coeffi cient analysis, multifactorial correlation regression analysis, forecasting reporting indicators).
The research of international best practices and peculiarities of investing in agriculture of Russia made it possible to develop and to test the eff ectiveness evaluation methodology of budget funds aimed at financing agricultural investment projects. The obtained methodology allows to select projects that are characterized both by budget and by social eff ectiveness, considering the variable character of investments. Another advantage of the methodology is the opportunity to select the most effective agricultural projects of priority state directions.
