Any business, no matter how large it is, cannot work effectively without proper management of production costs. Some aspects of cost management have already been sufficiently studied, but new questions arise related to the industry specifics of cost formation. The paper considers the characteristics of various cost management tools, identifies conditions that restrict their use in agricultural production, justifies the selection of tools that are most adapted to the agricultural sphere of production and current Russian accounting and taxation practices, and presents a model of cost management by responsibility centers. The relationship between production costs and the final results of agricultural production organizations was studied, and potential opportunities for increasing production efficiency were identified. The composition of additional costs for the production of products with improved environmental characteristics is determined, and a method for their separate accounting for the use of various cost management tools is proposed.
The author's research is dedicated to the enhancement of the level of the enterprise economic safety. This task involves developing the concept of an integrated system for early prevention of dangers and threats of business activity, substantiation of procedures for regulating the activities of the enterprise in accordance with the changing external and internal factors. Multiloop diagnostics model is proposed to identify causal relations of management dysfunction. It allows you to receive an adequate assessment of the basic parameters of activity of the enterprise and accurately identify its status. Researching problems of economic safety of the enterprise such diagnostic methods as economic and logical analysis, statistical monitoring and strategic management were applied. There was made a conclusion that a qualitative assessment is a key tool of the level assessment of the enterprise economic safety, its control, and monitoring. It allows you to get reliable information about the real possibilities of the enterprise at different stages of development, to monitor and evaluate the level of economic security, find effective solutions to transition to a higher level of economic safety of the enterprise.
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