Accounting and analysis of operating expenditure of agricultural enterprises
The subject of research is the theoretical and practical aspects of accounting and analysis of operating costs of agricultural enterprises, their impact on financial results, as well as proposals for optimization. The purpose of the article is to identify and summarize the features of accounting and analysis of operating costs of agricultural enterprises, establishing their impact on financial performance and development of optimization proposals. The methodological basis of the article is a monograph, system-structural analysis and synthesis, accounting, economic and statistical methods. The results of the article. It is established that the accounting of operating expenses is regulated by the NP (S) BU and its relevant forms. Their information is the main basis for their comprehensive analysis. Its implementation allowed to determine their constant increase and identify its factors. It was found that the cost of production, administrative costs, marketing costs and others are of paramount importance in the structure of operating expenses. They are also the ones who significantly shape the financial results of agricultural enterprises. Therefore, it is their optimization that increases profits as the main financial result. Field of application of results. The results can be used in higher education institutions, agricultural enterprises and other agribusiness entities. Conclusions. It is established that in the structure of operating costs the largest share is the cost of production, labor costs, administrative costs and marketing costs. They have been characterized by a significant increase over the last three years due to the constant growth of their components. Therefore, their optimization, as shown by the analysis of operating activities of agricultural enterprises, is based on reducing the cost of production by increasing the productivity of resources and labor, as well as reducing administrative costs due to improved organization of business and production processes. Changes in operating expenses are a factor influencing the dynamics of financial performance of economic entities, namely gross profit and profit from operating activities.
2. Plaksiienko V. Ya. (2014). Bukhhalterskyi oblik u vyrobnychykh ta ahroservisnykh kooperatyvakh [Accounting in production and agricultural cooperatives]. K.: TsUL, 464 s.
3. Adamovska V. S., Britan N. V. (2015). Udoskonalennia upravlinskoho obliku vytrat operatsiinoi diialnosti yak odyn z napriamiv biznes-administruvannia [Improving management accounting of operating costs as one of the areas of business administration]. Ahrosvit – Agrosvit, 8. 58–61
4. Marmul L. O. (2017). Efektyvnist vykorystannia osnovnykh zasobiv ahrarnykh pidpryiemstv [Efficiency of use of fixed assets of agricultural enterprises] : monohrafiia. K.: NNTs IAE, 208 s.
5. Adamovska V. S., Britan N. V. (2015). Udoskonalennia upravlinskoho obliku vytrat operatsiinoi diialnosti yak odyn z napriamiv biznes-administruvannia [Improving management accounting of operating costs as one of the areas of business administration]. Ahrosvit – Agrosvit, 8. 58–61.
6. Ihnatenko M. M., Marmul L. O. (2017). Oblik, otsinka y diahnostyka finansovo-ekonomichnykh rezultativ diialnosti u stratehichnomu menedzhmenti pidpryiemstv i orhanizatsii [Accounting, evaluation and diagnosis of financial and economic performance in the strategic management of enterprises and organizations]. Skhidna Yevropa: ekonomika, biznes ta upravlinnia – Eastern Europe: Economy, Business and Management, 6(11). URL: http://www.easterneurope-ebm.in.ua/11-2017-ukr
7. Kuts T. V. (2017). Oblikovo-analitychne zabezpechennia upravlinnia vytratamy vyrobnytstva silskohospodarskoi produktsii [Accounting and analytical support for cost management of agricultural products]. Rehionalna ekonomika ta upravlinnia – Regional economy and management, 1 (14). 79–83.
8. Romaniuk I. A. (2019). The main aspects of innovation and investment activities of the enterprises of rural tourism. Innovative tools for socio-economic systems’ development: monograph. Ed. by O. Mandych, A. Ostenda. Wydawnictwo Wyższej Szkoły Technicznej w Katowicach, рр. 240-246.
9. Lahovska O. A., Lehenchuk S. F., Kuz V. I., Kucher S. V. (2017). Bukhhalterskyi oblik v upravlinni pidpryiemstvom [Accounting in enterprise management]: navchalnyi posibnyk. Zhytomyr: Zhytomyrskyi derzhavnyi tekhnolohichnyi universytet, 416 s.
10. Ihnatenko M. (2019). Zdiisnennia avtomatyzatsii bukhhalterskoho obliku ahrarnykh pidpryiemstv na zasadakh vprovadzhennia novykh prohramnykh produktiv i modelei [Implementation of automation of accounting of agricultural enterprises on the basis of the introduction of new software products and models]. Ahrarna ekonomika – Agrarian economy, 42. URL: https://economic-bulletin. com/index.php/journal/article/view/555/580
11. Pchelynska H. V. (2018). Variatyvnist otsinky v upravlinni vytratamy pidpryiemstva [Variability of assessment in the management of enterprise costs]. Mizhnarodnyi naukovyi zhurnal "Internauka". Seriia : Ekonomichni nauky – International scientific journal "Internauka". Series: Economic Sciences, 1. 72–77.