Accounting and analytical support of costs management of operating activities of agrarian enterprises

Dobrunik Tetiana
PhD in Economics, Associate Professor, Department of Accounting and Audit, Odessa National Economic University, E-mail:tdobrunik@gmail.com, ORCID ID: https://orcid.org/0000-0001-8360-8916

Cite this article:

Dobrunik, T. (2019). Accounting and analytical support of costs management of operating activities of agrarian enterprises. Ed.: D. V. Zavadska (ed.-in-ch.) and others [Oblikovo-analitychne zabezpechennia upravlinnia vytratamy operatsiinoi diialnosti ahrarnykh pidpryiemstv; za red.: D. V. Zavadskoi (gol. red.)], Scientific Bulletin of the Odessa National Economic University, No. 6 (269), pp. 30–52.

Abstract

The article is devoted to the research of peculiarities of organizational and methodological principles of accounting and analytical support for managing the costs of operating activities of agricultural enterprises. In the context of the above mentioned problem, the economic results and the level of efficiency of operational activity of agricultural enterprises of Ukraine have been evaluated. It is established that the decrease in profitability is due to the increase in production cost of agricultural products (works, services). The paper emphasizes that the formation of costs of operating activities of agricultural enterprises has been determined by specific features of agricultural production, which are the basis for determining the features of assessment of irreplaceable natural and biological factors of production and biological assets involved in the economic process. The introduction of effective tools for accounting and analytical support for operating expenses management to ensure the effective development of agricultural producers has been substantiated. The essence, purpose and components of accounting and analytical support of operating expenses management have been revealed. It is emphasized that accounting and analytical support should be directed to the evaluation of the activity of the enterprise, formation and provision of relevant information, prompt response to changes in both the external and internal environment, as well as the use of optimal methods and tools to effectively manage the costs of operating activities of agricultural enterprises. The role of management accounting has been defined, the expediency of which is to receive detailed information in terms of types of expenses for each process of business activity of the enterprise for cost management, as well as to determine the directions of cost optimization. It is recommended to open additional analytical accounts and cost accounting data, to prepare forms of management reporting on operating expenses of different types of agricultural activities. Priority of analytical support of operating expenses management with the purpose of making operational and strategic decisions of increase of profitability of agrarian enterprises has been determined. It is recommended to develop a program of optimization of production of certain types of agricultural products, taking into account the rational use of production-resource potential and agro-climatic conditions of economy in order to minimize costs and increase competitiveness, strengthen competitive positions in the market.

Keywords

agricultural enterprises, operating expenses, accounting and analytical support, accounting, analysis, cost management, cost optimization.

JEL classification: H410; О130; Q120; DOI: 10.32680/2409-9260-2019-6-269-30-52

UD classification: 338.432:657.471

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