Яндекс.Метрика

Issue № 1, January 2022, article № 7

Impact of cost on management decisions in the production of pig products

Growth in the production and sale of pig products to the need to find new options for increasing income and income. The production process of a company that specializes in raising pigs requires an investment of costs, which ultimately constitute the cost of production. The cost price is the economic indicator that managers need to make managerial decisions on set prices and the volume of product sales, a significant reduction in costs, or, conversely, their increase if a production initiative is required. The problem of reducing costs in the pig industry, and, consequently, the cost of production, is relevant for agricultural producers at all stages of economic development. It becomes especially acute in the conditions of market reforms, when there is a constant increase in prices for energy carriers, fuel and other tangible and intangible costs. Under these conditions, the correct organization of cost accounting, a methodically competent approach to cost calculation and its analysis will allow not only obtaining reliable information in this area of accounting work, but also using it for management purposes. Information obtained by comparing different methods of cost formation, cost management, can lead to an increase in its relevance and determine the most optimal management decision. One of these options is also the use of different approaches to cost estimation, cost formation and definition of the "horizon" for development.

Issue № 1, January 2022, article № 12

A systematic approach in strategic management of spatial development of agriculture

The growing interest of researchers in studying the prerequisites and criteria for the formation of a strategy, as well as the directions of spatial development of agriculture, is currently due to the need to increase the sustainable functioning and development of both the industry itself in this space and the Russian territories as a living environment. In our opinion, in modern conditions, the foundation of the formation and development of agriculture is the connectivity of the economic space, expressed in the balance of economic interactions, and strategic management, expressed in institutional interaction at all levels, accessibility, intensity and complementarity of subjects. In this regard, the assessment of the strategic management of agriculture in the country is currently gaining considerable scientific interest, and the level of interaction between government structures, business and the population has a significant impact on the integrated functioning and development of agricultural economies. Within the framework of this article, the problem of constructing a model of strategic management of spatial development of agriculture is considered. The search and application of additional tools to ensure the sustainable development of the economy of the country's region, strengthening the position of the industry in the face of increasing competition in foreign markets - all this becomes even more acute precisely in modern economic conditions, uncertainty and crisis. At the same time, effective forms of management of spatial development of agriculture, including coordination of actions, effective cooperation of system-forming structures in agriculture, are of particular importance.