Formation of manufacturing costs and profits of the food chain producers

The authors analyze scientific approaches to the problem of manufacturing costs formation and the modern tendencies in this sphere They justify various variants and reveal the "technology" of the formation of the manufacturing costs and profits of the food chain of "growing sunflower seeds - sunflower oil sales". Based on 2007 statistics and using accounting data on sunflower oil production, the authors justify the possibility of a transparent pricing for raw and final products with the introduction of regulated sale prices for individual agricultural items, Which would allow profitability of the agrarian, processing and trade sectors, as well as accumulation of financial resources to reproduce the resource and technology base of the production.