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Substantiation of methods of cost management in agricultural companies

  • Kovalenko Olga Yu.


    (Southern Slavic Institute of the Kiev Slavonic Studies University)

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    The article identifies specific features of the use of modern methods of cost management in agricultural companies, their advantages and shortcomings. It substantiates the essence of the process of formation of the target cost of agricultural companies on the basis of the "target costing" concept. It develops a factor model of recoupment of costs, which allows identification of influence upon the level of recoupment of changes in the structure of manufactured products and cost of their separate types.

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    Article provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.

    Volume (Year): (2013)
    Issue (Month): 3 ()
    Pages: 162_172

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    Handle: RePEc:idp:bizinf:y:2013:i:3:p:162_172
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