Концептуальные подходы совершенствования методов управления затратами в сельскохозяйственных организациях Республики Беларусь | Conceptual approaches of methods of improvement of expenses management in the agricultural organizations of the Republic of Belarus
2013
Khitraya, L.N., National Academy of Sciences, Minsk (Belarus). Institute of System Studies in Agro - Industrial Complex
In course of the research there were studied the experience of foreign countries and EEA states (Kazakhstan, Russian Federation) in the production cost management with the use of such advanced techniques as 'target costing' and 'kaizen costing' combined with 'direct costing', and the ability to adapt these systems to the conditions of domestic agriculture. The implementation of these methods would suppress the negative growth trend of production costs of agricultural producers, and as a result the efficiency of agricultural production would increase. As a result of realized research it was revealed that using this concept, commodity producers should consider all possible options for production, calculate the cost of production and after that production cost would not exceed the target, move on to the manufacture of products. It is also necessary to determine the effect of the implementation of this conceptual approach that is to compare the costs of its implementation with the revenue that can get producers to apply this approach in the case of deficit spending - to abandon its use. The greatest effect of the introduction of the proposed conceptual approach cost management based on the target cost can get domestic producers that have large volumes of production with an investment of a large amount of material and financial resources in ongoing activities and producing large range of finished products and raw materials.
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