ОБЛІКОВО-АНАЛІТИЧНІ АСПЕКТИ УПРАВЛІННЯ СОБІВАРТІСТЮ ПРОДУКЦІЇ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2016, Vol 1, Issue 1
Abstract
Gorkavy V.K., Litvinovа K.A. Registration-analytical aspects of managing production costs. Abstract modern trends and the dynamics of the cost structure of production in the agricultural enterprises. An improved method of analysis of the dynamics and structural changes. In particular, to identify trends in the cost of production is recommended to use the methods of integration periods, the mobile medium, as well as the alignment of the analytical method of time series naymenshih squares. To find the most appropriate form of equalization is necessary to analyze the studied parameters of cost and their development trends. If more or less stable in the analyzed series of chain dynamics of absolute gains, then this number must be aligned in a straight line. In those cases where a number of speakers absolute increments are not stable and tend to increase or decrease, the alignment should be carried out by a second order parabola. If the number of speakers, chain growth rates more or less stable, it is necessary to align a number on the equation of the exponential function. In the analysis of the cost structure and the structural changes necessary to the material costs of production to assess not only current prices and in constant (constant) prices. This will give the opportunity to explore the impact of the price factor in the change in the costs of individual elements in terms of value. Resource system of measures includes increasing crop yields and livestock productivity, labor productivity growth in the production and management personnel, improve product quality, development and implementation of the labor resource programs, materials and energy. Keywords: Cost, dynamics, structure, resource conservation, the commercial cost accounting.
Authors and Affiliations
Володимир Кузьмич Горкавий, К Літвінова
Keywords
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