Open AccessSelection of objects for calculating the cost of production in terms of agricultural production
Author(s) -
Igor' Mizikovskiy,
Elena P. Polikarpova
Publication year - 2021
Publication title -
na straže èkonomiki
Language(s) - English
Resource type - Journals
ISSN - 2588-0071
DOI - 10.36511/2588-0071-2021-2-47-66
Subject(s) - production (economics) , principal (computer security) , computer science , point (geometry) , product (mathematics) , production manager , selection (genetic algorithm) , agriculture , control (management) , operations research , agricultural productivity , risk analysis (engineering) , operations management , business , economics , microeconomics , mathematics , ecology , geometry , artificial intelligence , biology , operating system
The optimality of the choice of objects of calculation determines the procedure for calculating the cost of labor products, the implementation of planned and control measures in the strategic management of production, in particular, to minimize the cost. It is necessary to ensure a synergy of technological features, production conditions, the principal distinguishing features of the resulting product, its volume, cost center, and the ability to evaluate the results of current management decisions. Agriculture is characterized by a number of specific conditions that affect the results of production. In most enterprises of the industry there is no point approach to accounting and management of the cost of labor products. The purpose of the study is to develop information support for the adoption and evaluation of managerial decisions when choosing objects for calculating the cost of production in agricultural production. Methods of observation, measurement, systematization, classification and system analysis of data were used. As a result, on the basis of determining the distinctive conditions of agricultural production, information is structured for the corresponding detailing of calculation objects, according to which a procedure for informational and instrumental support for the analysis of the volume and cost of production, which is also applicable for evaluating management decisions, is presented.