Actual problems of innovative economy and law

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

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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

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Krasnorutskyy O. , Maiboroda M. 06.03.2017 . Control over the formation and use of production reserves of increase efficiency functioning of agricultural enterprises. Actual problems of innovative economy and law. 2017. №1. 11-14 pp.

Quote article, MLA style

Krasnorutskyy O. , Maiboroda M. Control over the formation and use of production reserves of increase efficiency functioning of agricultural enterprises. Actual problems of innovative economy and law. 06.03.2017 .