Organizational and economic principles of cost management of agricultural enterprises

The article substantiates the organizational and economic principles and develops a mechanism for managing the costs of agricultural enterprises in order to increase the competitiveness of the economic activity of agricultural producers. It was determined that the priority for achieving sustainable development of the national economy is to increase the volume of production of high-quality agricultural products and reduce the costs of their cultivation. It is substantiated that cost management is a dynamic process that includes management actions aimed at increasing the profit of agricultural producers, increasing labor productivity, and ensuring competitiveness in external and internal agricultural markets. It is substantiated that the purpose of applying cost management is to optimize the financial resources of the agricultural enterprise and increase the efficiency of their use by reducing the cost price, increasing profit and profitability. Attention is drawn to the peculiarities of the organization of agricultural production and its impact on the specifics of cost management in the agricultural sector. It has been proven that the implementation of the cost management mechanism of agricultural enterprises involves the introduction of special tools, forms, and methods that will contribute to increasing the competitiveness of agricultural products; increasing the volume of gross production; rational use, protection and reproduction of natural resources. Attention is focused on the fact that an integrated approach to the use of the entire set of tools and methods of the organizational and economic mechanism of cost management of an agricultural enterprise, taking into account their mutual influence in compliance with management functions (planning, organization, motivation, control, regulation) will make it possible to obtain a synergistic effect from their application. The prospects of the conducted studies are that they can be used in the process of substantiation and decision-making regarding the evaluation of the efficiency of cost management of agricultural enterprises, which will contribute to the development of directions for reducing costs.