Actual problems of innovative economy

The journal is added to the the List of printed scientific professional publications in the field of economic Sciences by the Ministry of education and science of Ukraine from 11.07.2016 No. 820
The journal is indexed in the International Scientific Center of Index Copernicus International

Control over the formation and use of production reserves of increase efficiency functioning of agricultural enterprises

УДК 338.1:633.1

КРАСНОРУЦЬКИЙ О. О.,
доктор економічних наук, професор,
МАЙБОРОДА М. М.,
кандидат економічних наук, старший викладач,
Харківський національний технічний університет
сільського господарства імені Петра Василенка

Abstract

Given the types of responsibility centers: cost center (the center of the normalized cost and the not normalized cost center), revenue center, profit center and investment centre. The matrix is composed of the management of the centers results and accountability in the formation and use of production reserves of increase efficiency functioning of grain products complex.

Key words: center results, responsibility center.

References

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The article was received 06.03.2017