Home  Journals  Economic Analysis: Theory and Practice  4(133) – 2009 February

Use of management analysis of costs in the process of making operative decisions

Available online: 18 September 2009

Subject Heading: The administrative analysis of expenses

JEL Classification: 

The article examines methodological basis and practical aspects of effective management of the process of formation of cost value of products in agricultural organizations. The methodology of partial calculation of cost value of products is cited in the system of management accounting “direct-cost”.
     As a practical approbation of methodology is examined an example of definition of actual cost of one centner of grain products (spring wheat) in one of production agricultural cooperative stores of Orel region.
     Economic justification of variants of sale of grain products by a cooperative using methods of full and partial cost absorption is cited.

Keywords: management, analysis, costs, decision, cost value, calculation, accounting, production

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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