Управління витратами в галузі садівництва

Abstract

UK: Розглянуто сучасний стан галузі садівництва, показана необхідність подальшого розвитку виробництва продукції садівництва та розглянутий потенціал даної галузі в нашій країні. Проаналізовано ведення обліку витрат виробництва на садівницькому підприємстві Запорізької області та запропоновано переглянути облікову політику в частині ведення обліку витрат оскільки не враховуються показники ефективності виробництва та переглянути канали реалізації, що дозволить збільшити оборотні кошти підприємства. Розглянутий комплекс управління витратами для підприємств даної галузі. EN: In Ukraine, there are negative trends: a decline and the unprofitability of production, as a result, the country could lose industrial gardening. One of the ways of bringing it out of this state is the introduction of the order of formation of expenses and incomes on the basis of the developed complex management expenses and income. The results of the study. Plodoyagodny production potential of Ukraine is able to provide both domestic needs and to produce horticultural products for export. But the present level of production of fruits and berries in Ukraine is very low compared with countries with developed horticulture, in spite of the rather favorable conditions for its development Important in the production control is provided to control expenses, which in the case of comparison with the income determine the efficiency of production. Cost management is the process of purposeful formation of the optimal level of costs of the enterprise. The optimization criterion is the minimum cost. The low level of costs allows the company to obtain certain competitive advantages in the market, to exercise freely its pricing policy and under other equal conditions to achieve higher profit margins. The main purpose of the cost management of the enterprise is to increase the competitiveness and efficiency of its activities Conclusions. In the modern period in Ukraine it is necessary not only to keep sadownick industry, but also to create conditions for its further development, and now, due to the deformation of the external market, lack of rational organization of production and the industry is moving in a spiral down. This is possible when you use the cost management system, which in the case of comparison with the income determine the efficiency of production. The main purpose of the cost management of the enterprise is to increase the competitiveness and efficiency of its activities.