JEL classification: Q 14
Introduction. The article deals with the economic essence of the costs of agricultural enterprises production. Costs are the important aspect of the economic sustainability, competitiveness and efficiency of the agricultural enterprise. Is a necessity for the maintenance of an optimal level of costs, which is a prerequisite for the survival and development of an agricultural enterprise. Cost management is a very important tool for achieving a high economic performance by the enterprise, as it’s evidenced by the numerous scientifically based conceptual structures, methods and models of the management system.
The purpose of the article is a synthesis of theoretical and methodological provisions, the development of practical recommendations for the formation of rational production costs.
The result. The strategic management allows food companies to quickly adapt to changing market conditions and respond promptly to changes in the internal and external environment. This task becomes more and more important, as in today’s conditions, and in connection with Ukraine’s membership in the WTO, many Ukrainian industrial enterprises experience difficulties in the competitive struggle, which negatively affects the efficiency of their production and economic activity and the economic situation in general.
Conclusions. The estimation of the technical and economic condition of the enterprise «Promin» was conducted. The costs of the agricultural enterprise for the production are analyzed. The economic-mathematical model for optimization of production costs is proposed, the purpose of which is to maximize revenues for the investigated enterprise, provided the maximum use of by-products, the replacement of mineral fertilizers with organic, without reducing production volumes and with the maximum utilization of arable land and livestock facilities.
Key words: cost estimation, cost management, cost of production, agricultural enterprise.
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The article was received 12.08.2018