Cost management in agribusiness organizations

Abstract

The article presents the results of the development and testing of cost management methods in agricultural organizations. The purpose of the activity of any organization that has set itself the task of extracting profit is its growth and increasing the efficiency of its activities. As a rule, all organizations strive to maximize their profits while minimizing the costs incurred. In modern economic conditions, such an approach is possible only with a properly constructed effective cost management system. Rational use of available resources by organizations of the agro-industrial complex with proper cost management will allow organizations to be competitive in the market and carry out their activities in the foreseeable future. The subject of the study is the cost management accounting system, the object of the organization of the agro-industrial complex of the Stavropol Territory. The information base was the forms of specialized reporting of agricultural organizations of the Stavropol Territory. The scientific novelty of the research consists in the development of a methodology for the cost management system in the agro-industrial complex organizations of the Stavropol Territory.

Justification of Approaches to Cost Allocation in Projects

“…Анализ публикаций авторов А. Н. Бобрышева [2,3], Л. С. Боташевой [4], Н. Ю. Быстровой [5], В. Р. Габдиновой [6], Е. И. Костюковой [7], Т. А. Лиманской [8], И. Е. Мизиковского [9], Т. А. Нещадимовой [6], С. А. Тунина [10], Л. И. Хоружий [11], K. J. Arrow [12], G. D. Carnegie [13], R. E. Freeman [14], R. Gray [15] показал, что наиболее часто применяемыми являются такие базы распределения затрат, как: сумма прямых затрат, материалоемкость, трудоемкость, цена продаж, объем доставки, масса продукции, время работы персонала.…”