УДК 657.471

ХАЧАТУРЯН Б. О.,
здобувач, Харківський національний технічний університет сільського господарства імені Петра Василенка, м. Харків

Abstract

Introduction. The structure of an agricultural enterprise determines the specific interaction between its subdivisions. Restructuring should be carried out taking into account the economic and organizational independence of such units. The reform of agricultural enterprises causes changes in the organization of primary labor collectives.

The purpose of the article is to formulate regulations for the integration of cost management into the competitiveness management system of agricultural business entities.

Results. The necessity of an organizational structure reshaping of enterprise management with the allocation of responsibility centers is substantiated. The types of responsibility centers are identified: cost centers, revenue centers, profit centers and investment centers. The comparative description of responsibility centers of the agricultural enterprise is carried out. The distribution of cost centers into technology cost centers and discretionary cost centers is considered. The directions of accounting functions decentralization are suggested. The list of quantitative and qualitative indicators for evaluating the structural units effectiveness is given. The necessity of intra-entity reporting implementation at the agricultural enterprise is substantiated. It is proposed to implement a Feed use report on farms. The importance of agricultural enterprises transition and their subdivisions to commercial calculation was remarked. The standard cost management system is described. It is remarked that it contributes to formation of the most up-to-date information for management decisions.

Conclusions. A restructuring of agricultural enterprises is an important condition for their effective activity. The integration of the cost management system into the management system of the agrarian business enterprise implies the introduction of a certain set of procedures. An important step is the allocation of responsibility centers and the organization of their accounting.

Key words: competitiveness of agribusiness entities, responsibility centers, cost accounting organization, cost standards, organizational structure of enterprise management.

References

1. Malyarevs`ky`j, D., Labuns`ka, S. V. and Bezkorovajna, L. V.  (2008). Perspekty`vy` upravlins`kogo obliku: organizacijno-ekonomichny`j mexanizm yak osnova efekty`vnoyi operacijnoyi diyal`nosti pidpry`yemstva. [Perspectives of management accounting: organizational and economic mechanism as a basis of effective operating activity of the enterprise]. Vy`d. XNEU, Xarkiv. Ukraine.
2. Suk, P.L. (2007). Oblik vy`robny`cztva i realizaciyi sil`s`kogospodars`koyi produkciyi v umovax ry`nku: metodologiya i prakty`ka. [Accounting for production and sale of agricultural products in market conditions: methodology and practice]. Kiev. Ukraine.
3. Xongren, Ch.T. and Foster, Dzh. (2000). Buhgalterskij uchet : upravlencheskij aspekt. [Accounting: management aspect]. Translated by and in Sokolova, Ja.  V. (ed.). Finansy i statistika. Moscow. Russia.
4. Mareny`ch, T.G. (2010). “Objective cost estimation as a basis for improvement of economic management”. Visny`k XNTUSG : Ekonomichni nauky`. Issue. 99. XNTUSG, pp. 3 – 16.
5. Mareny`ch,T. G. (2005). Transformacijna dy`namika ta mexanizmy` ekonomichnogo regulyuvannya agroformuvan` (py`tannya teoriyi, metodologiyi, prakty`ky`). [Transformational dynamics and mechanisms of economic regulation of agroformations (issues of theory, methodology, practice)]. NNCz IAE. Kiev. Ukraine.
6. Mareny`ch, T.G. (2005). Buxgalters`ky`j oblik v agroformuvannyax. [Accounting in agricultural formations]. In Ambrosova, V. Ya. (ed.). 2^nd ed. VD “Profesional”. Kiev. Ukraine.
7. Kontrolling v biznese. Metodologicheskie i prakticheskie osnovy postroenija kontrollinga v organizacijah. [Controlling in business. Methodological and practical bases for constructing controlling in organizations]. (2003). [Karminskij, A. M., Olenev, N. I., Primak, A. G., Fal’ko, S. G.]. 2^nd ed. Finansy i statistika. Moscow. Russia.
8. Atamas, P. J. (2009). Upravlins`ky`j oblik. [Management Accounting]. 2^nd ed. Centr uchbovoyi literatury`. Kiev. Ukraine.

The article was received 10.12.2018