Substantiation of methods of cost management in agricultural companies

Kovalenko Olga Yu. ()
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Kovalenko Olga Yu.: Southern Slavic Institute of the Kiev Slavonic Studies University

Business Inform, 2013, issue 3, 162_172

Abstract: 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.

Keywords: methods of cost management; agricultural companies; management system; target cost; factor model; recoupment of costs. (search for similar items in EconPapers)
Date: 2013
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