Managing elements of production costs for improving financial stability of agricultural organizations[Управление Элементами Затрат На Производство Продукции Для Повышения Финансовой Устойчивости Сельскохозяйственных Организаций]

The article presents the correlation between the amount of accounting reports, ways of financial recovery and financial soundness indicators of agricultural organizations. The author justifies that financial soundness is determined by earning power and profitability of production. From this perspective measures for financial recovery of agricultural organizations come down to increasing profitability by means of decreasing production costs. The influence of profitability ratio, cost value and production factors on financial soundness has been proved. For that purpose agricultural organizations of Sorochinsky district of Orenburg region are grouped into three groups according to financial soundness indicator. As the result, analysis of the organizations within the groups makes it possible to justify the necessity of controlling and managing elements of production costs with the aim of increasing financial soundness of agricultural organizations. The article also contains suggested by the author methods of calculating amortization allowing to manage production costs and increase economic effectiveness of using basic assets.