Russian Federation
Russian Federation
Russian Federation
UDC 338.43
Nowadays market economy deals with the cost reduction, thus minimizing and managing costs is becoming the primary tool to increase profit. In a highly competitive marketplace with external economic restrictions (sanctions and import substitution policies), agricultural organizations face a range of challenges requiring systematic cost management. Currently the main factors, influencing production costs, are still as limited pricing power, increasing resource costs, and logistical workload. Enterprise efficiency is largely determined by the quality of production cost management. One of the key factors in efficient resource management is the production cost per unit of output. The cost of primary agricultural products, crop and livestock, increased significantly in the Penza region between 2000 and 2024. The research analyzes the primary costs at agricultural enterprises in the Penza region, as well as manufacturing costs for primary production. After having analyzed production cost it was noticed, that the majority of production costs (76-79%) are related to manufacturing costs. An additive factor model was designed to analyze agricultural production costs. It was found that the influence of various factors on overall cost growth was unstable. At the same time, factors with increasing influence were identified, which require to focus on within the resource management.
agricultural organizations, production costs, prime cost, efficiency, management, factor, structure, analysis, efficiency
1. Bondina N.N., Bondin I.A. Izderzhki proizvodstva v sisteme faktorov, vliyayuschih na effektivnost' proizvodstva // Vestnik Saratovskogo gosagrouniversiteta im. N.I. Vavilova. 2012. № 5. S. 31-35.
2. Bondin I.A. Upravlenie izderzhkami proizvodstva v sel'skohozyaystvennyh organizaciyah: monografiya. Penza: RIO PGSHA, 2011 307 s
3. Grudkina T.I., Izmalkov A.A. Upravlenie zatratami na proizvodstvo sel'skohozyaystvennoy produkcii: vliyayuschie na sebestoimost' faktory i napravleniya ee optimizacii // Nauchno-metodicheskiy elektronnyy zhurnal «Koncept». 2016. T. 15. S. 2376-2380.
4. Gluschenko A.V. Razvitie upravleniya izderzhkami proizvodstva na baze ucheta i kontrolya: uchebnoe posobie. M.: Magistr, 2013. 189 s.
5. Davydyanc D.E., Davydyanc N.A. Effektivnost' funkcionirovaniya predpriyatiya: resursnyy i zatratnyy podhody. Stavropol': SKI BUPK, 2004. 112 s.
6. Kostyaev A.I., Dibirov A.A. Modeli ucheta i upravleniya izderzhkami na urovne sel'skohozyaystvennogo predpriyatiya. M.: SZNIESH, 2009. 21 s.
7. Mishin Yu.A. Upravlencheskiy uchet: upravlenie zatratami i rezul'tatami proizvodstvennoy deyatel'nosti. M.: Delo i servis, 2002. 176 s.
8. Labzunov P. Organizaciya upravleniya zatratami v usloviyah rynochnoy ekonomiki Rossii // Ekonomist. 2002. № 9. S. 36-39.
9. Tumashova A.V., Filin S.A. Sovremennye koncepcii metodov upravleniya zatratami na proizvodstve i problemy ih vnedreniya // Molodoy uchenyy. 2019. № 15 (253). S. 223-225.
10. Mickevich A.A. Upravlenie zatratami i pribyl'yu. M.: YuLMA-PRESS Invest: Institut ekonomicheskih strategiy, 2003. 192 s.
11. Naugol'nova I.A. Cifrovaya transformaciya i innovacionnye podhody k upravleniyu zatratami: teoreticheskiy analiz i perspektivy razvitiya // Kreativnaya ekonomika. 2023. № 4.
12. Godovaya buhgalterskaya otchetnost' sel'skohozyaystvennyh organizaciy Penzenskoy oblasti za 2000-2024 gg.
