Development of the Mechanism of Diversification of Resources Used by Enterprises of the Agricultural Complex in a Strategic Perspective
Topicality. In the context of globalization of the world economy, enterprises of different industries, associated with the interpenetration of technology and capital, are diversifying their financial and economic activities. The effectiveness of its implementation directly depends on the timely focu...
Збережено в:
| Дата: | 2023 |
|---|---|
| Автори: | , , |
| Формат: | Стаття |
| Мова: | English |
| Опубліковано: |
Інститут економіки промисловості НАН України
2023
|
| Назва видання: | Економічний вісник Донбасу |
| Теми: | |
| Онлайн доступ: | http://dspace.nbuv.gov.ua/handle/123456789/197733 |
| Теги: |
Додати тег
Немає тегів, Будьте першим, хто поставить тег для цього запису!
|
| Назва журналу: | Digital Library of Periodicals of National Academy of Sciences of Ukraine |
| Цитувати: | Development of the Mechanism of Diversification of Resources Used by Enterprises of the Agricultural Complex in a Strategic Perspective / H. Muterko, O. Havrylov, V. Riabka // Економічний вісник Донбасу. — 2023. — № 4 (74). — С. 9-15. — Бібліогр.: 15 назв. — англ. |
Репозитарії
Digital Library of Periodicals of National Academy of Sciences of Ukraine| id |
irk-123456789-197733 |
|---|---|
| record_format |
dspace |
| spelling |
irk-123456789-1977332024-07-06T13:52:42Z Development of the Mechanism of Diversification of Resources Used by Enterprises of the Agricultural Complex in a Strategic Perspective Muterko, H. Havrylov, O. Riabka, V. International and Regional Economics Topicality. In the context of globalization of the world economy, enterprises of different industries, associated with the interpenetration of technology and capital, are diversifying their financial and economic activities. The effectiveness of its implementation directly depends on the timely focus on the types of goods, works, services that are in demand and competitive. Research on the competitiveness of products of various sectors of the economy is becoming increasingly important. The production of competitive products and ensuring the sustainable position of small and medium-sized enterprises in the agricultural market requires a change in production costs by creating a perfect management accounting system, which provides internal users with information for effective management. After all, the level of competitive products and the results of economic activity of the enterprise largely depend on the level of costs. Aim and tasks. The purpose of writing this study is to identify areas for improving the mechanism of diversification of resource use and cost management in small and medium-sized businesses. Research results. In order to effectively implement the diversification mechanism in the complex of agricultural enterprises, it is necessary to solve a number of micro- and macroeconomic problems. Particular attention should be paid to determining areas for improving the organizational and economic mechanism for diversification of resources used and cost management. The sphere of agriculture as animal husbandry, which remains one of the main branches of agriculture of small and medium business, in relation to the production of competitive products, is studied. Despite the large amount of research, the issues of regulation and optimization of livestock production costs in the management accounting system remain unclear. Theoretical and methodological developments aimed at determining the methods of regulation and optimization of costs for livestock production in the management accounting system, which determines the relevance of the selected topic. The regulation and optimization of costs for livestock production in the management accounting system, the expansion of the concept of «costs», methods of accounting for livestock costs and the main points of cost accounting in production. The production of competitive products and ensuring a stable position of enterprises in the agricultural market requires a change in the cost of livestock products by creating a perfect management accounting system that allows internal users to provide information for effective management. It is noted that in theory and practice there are a number of features of the classification of costs, which take into account various aspects of the agricultural enterprise and form a variety of information for effective management decisions. Thus, experience and research show that the organization of management accounting within a particular agricultural enterprise, focused on meeting the specific information needs of the management system, will ensure its success in dynamic economic conditions and help solve a wide range of problems to optimize livestock production costs. Conclusions. Based on the study, it can be stated that the improvement of the diversification mechanism should be defined as a set of methods and forms of management activities aimed at identifying and rational use of the most profitable opportunities to achieve the goals. The management system of production diversification includes methods and procedures of analysis, planning and control, as well as feedback, which allows to improve the quality of management decisions. Further research has been formed on the formation of a system of accounting for the cost of livestock products, capable of generating information flows for management decisions, which requires a sound approach to determining the objects of accounting and costing, establishing their relationship and interdependence. Актуальність. В умовах глобалізації світової економіки підприємства різних галузей, пов’язаної з взаємопроникненням технологій та капіталів, проводять диверсифікацію власної фінансово-господарської діяльності. Ефективність її здійснення безпосередньо залежить від своєчасної орієнтації на види товарів, робіт, послуг, які мають попит та є конкурентоспроможними. Все більшого значення набувають дослідження щодо конкурентоспроможності продукції різних галузей народного господарства. Виробництво конкурентної продукції та забезпечення стійкого становища підприємств малого та середнього бізнесу на сільськогосподарському ринку потребує зміни методів витрат виробництва продукції шляхом створення на підприємствах досконалої системи управлінського обліку, що дозволяє забезпечити внутрішніх користувачів інформацією для ефективного управління. Адже рівень конкурентної продукції та результати від господарської діяльності підприємства багато в чому залежать від рівня витрат. Мета та завдання. Метою написання даного дослідження є визначення напрямів щодо удосконалення механізму диверсифікації використання ресурсів та управління витратами виробництва в малому та середньому бізнесі. Результати. Для ефективного впровадження механізму диверсифікації в комплексі сільськогосподарських підприємств необхідно вирішувати низку проблем мікро- та макроекономічного характеру. На особливу увагу заслуговує визначення напрямків удосконалення організаційно-економічного механізму диверсифікації використаних ресурсів та управління витратами виробництва. Досліджена сфера сільського господарства як тваринництво, яка залишається однією з основних галузей сільського господарства малого та середнього бізнесу, стосовно виробництва конкурентоспроможної продукції. Незважаючи на велику кількість наукових досліджень, питання регулювання та оптимізації витрат на виробництво тваринництва в системі управлінського обліку залишаються незрозумілими. Поглиблено вивчено теоретико-методологічні розробки, спрямовані на визначення методів регулювання та оптимізації витрат на виробництво тваринництва в системі обліку управління, що визначає актуальність обраної теми. Розглянуто регулювання та оптимізації витрат на виробництво тваринництва в системі обліку управління, розширення поняття «витрати», розглядаються методи обліку витрат на тваринництво та наголошуються основні моменти обліку витрат у виробництві. Виробництво конкурентоспроможної продукції та забезпечення стабільної позиції підприємств на сільськогосподарському ринку вимагає зміни собівартості продукції тваринництва шляхом створення досконалої системи обліку управління, яка дозволяє надавати внутрішнім користувачам інформацію для ефективного управління. Зазначено, що в теорії та практиці існує ряд особливостей класифікації витрат, які враховують різні аспекти сільськогосподарського підприємства та формують різноманітну інформацію для ефективних управлінських рішень. Таким чином, досвід та дослідження показують, що організація управлінського обліку в межах конкретного сільськогосподарського підприємства, орієнтована на задоволення конкретних інформаційних потреб системи управління, забезпечить його успіх у динамічних економічних умовах та допоможе вирішити широке коло проблем для оптимізації виробництва тваринництва витрати. Висновки. На підставі проведеного дослідження можна констатувати, що удосконалення механізму диверсифікації варто визначати як сукупність методів і форм управлінської діяльності, спрямованих на виявлення і раціональне використання найбільш вигідних можливостей для досягнення поставлених цілей. Система управління диверсифікацією виробництва містить у собі методи і процедури аналізу, планування й контролю, а також зворотні зв'язки, що дає змогу підвищити якість управлінських рішень. Сформовано подальші дослідження щодо формування системи обліку собівартості продукції тваринництва, здатної генерувати інформаційні потоки для управлінських рішень, що вимагає обґрунтованого підходу до визначення об’єктів обліку та калькулювання витрат, встановлення їх взаємозв’язку та взаємозалежність. 2023 Article Development of the Mechanism of Diversification of Resources Used by Enterprises of the Agricultural Complex in a Strategic Perspective / H. Muterko, O. Havrylov, V. Riabka // Економічний вісник Донбасу. — 2023. — № 4 (74). — С. 9-15. — Бібліогр.: 15 назв. — англ. 1817-3772 DOI: https://doi.org/10.12958/1817-3772-2023-4(74)-9-15 http://dspace.nbuv.gov.ua/handle/123456789/197733 338.33:338.436 en Економічний вісник Донбасу Інститут економіки промисловості НАН України |
| institution |
Digital Library of Periodicals of National Academy of Sciences of Ukraine |
| collection |
DSpace DC |
| language |
English |
| topic |
International and Regional Economics International and Regional Economics |
| spellingShingle |
International and Regional Economics International and Regional Economics Muterko, H. Havrylov, O. Riabka, V. Development of the Mechanism of Diversification of Resources Used by Enterprises of the Agricultural Complex in a Strategic Perspective Економічний вісник Донбасу |
| description |
Topicality. In the context of globalization of the world economy, enterprises of different industries, associated with the interpenetration of technology and capital, are diversifying their financial and economic activities. The effectiveness of its implementation directly depends on the timely focus on the types of goods, works, services that are in demand and competitive. Research on the competitiveness of products of various sectors of the economy is becoming increasingly important. The production of competitive products and ensuring the sustainable position of small and medium-sized enterprises in the agricultural market requires a change in production costs by creating a perfect management accounting system, which provides internal users with information for effective management. After all, the level of competitive products and the results of economic activity of the enterprise largely depend on the level of costs.
Aim and tasks. The purpose of writing this study is to identify areas for improving the mechanism of diversification of resource use and cost management in small and medium-sized businesses.
Research results. In order to effectively implement the diversification mechanism in the complex of agricultural enterprises, it is necessary to solve a number of micro- and macroeconomic problems. Particular attention should be paid to determining areas for improving the organizational and economic mechanism for diversification of resources used and cost management.
The sphere of agriculture as animal husbandry, which remains one of the main branches of agriculture of small and medium business, in relation to the production of competitive products, is studied. Despite the large amount of research, the issues of regulation and optimization of livestock production costs in the management accounting system remain unclear. Theoretical and methodological developments aimed at determining the methods of regulation and optimization of costs for livestock production in the management accounting system, which determines the relevance of the selected topic.
The regulation and optimization of costs for livestock production in the management accounting system, the expansion of the concept of «costs», methods of accounting for livestock costs and the main points of cost accounting in production.
The production of competitive products and ensuring a stable position of enterprises in the agricultural market requires a change in the cost of livestock products by creating a perfect management accounting system that allows internal users to provide information for effective management.
It is noted that in theory and practice there are a number of features of the classification of costs, which take into account various aspects of the agricultural enterprise and form a variety of information for effective management decisions. Thus, experience and research show that the organization of management accounting within a particular agricultural enterprise, focused on meeting the specific information needs of the management system, will ensure its success in dynamic economic conditions and help solve a wide range of problems to optimize livestock production costs.
Conclusions. Based on the study, it can be stated that the improvement of the diversification mechanism should be defined as a set of methods and forms of management activities aimed at identifying and rational use of the most profitable opportunities to achieve the goals. The management system of production diversification includes methods and procedures of analysis, planning and control, as well as feedback, which allows to improve the quality of management decisions.
Further research has been formed on the formation of a system of accounting for the cost of livestock products, capable of generating information flows for management decisions, which requires a sound approach to determining the objects of accounting and costing, establishing their relationship and interdependence. |
| format |
Article |
| author |
Muterko, H. Havrylov, O. Riabka, V. |
| author_facet |
Muterko, H. Havrylov, O. Riabka, V. |
| author_sort |
Muterko, H. |
| title |
Development of the Mechanism of Diversification of Resources Used by Enterprises of the Agricultural Complex in a Strategic Perspective |
| title_short |
Development of the Mechanism of Diversification of Resources Used by Enterprises of the Agricultural Complex in a Strategic Perspective |
| title_full |
Development of the Mechanism of Diversification of Resources Used by Enterprises of the Agricultural Complex in a Strategic Perspective |
| title_fullStr |
Development of the Mechanism of Diversification of Resources Used by Enterprises of the Agricultural Complex in a Strategic Perspective |
| title_full_unstemmed |
Development of the Mechanism of Diversification of Resources Used by Enterprises of the Agricultural Complex in a Strategic Perspective |
| title_sort |
development of the mechanism of diversification of resources used by enterprises of the agricultural complex in a strategic perspective |
| publisher |
Інститут економіки промисловості НАН України |
| publishDate |
2023 |
| topic_facet |
International and Regional Economics |
| url |
http://dspace.nbuv.gov.ua/handle/123456789/197733 |
| citation_txt |
Development of the Mechanism of Diversification of Resources Used by Enterprises of the Agricultural Complex in a Strategic Perspective / H. Muterko, O. Havrylov, V. Riabka // Економічний вісник Донбасу. — 2023. — № 4 (74). — С. 9-15. — Бібліогр.: 15 назв. — англ. |
| series |
Економічний вісник Донбасу |
| work_keys_str_mv |
AT muterkoh developmentofthemechanismofdiversificationofresourcesusedbyenterprisesoftheagriculturalcomplexinastrategicperspective AT havrylovo developmentofthemechanismofdiversificationofresourcesusedbyenterprisesoftheagriculturalcomplexinastrategicperspective AT riabkav developmentofthemechanismofdiversificationofresourcesusedbyenterprisesoftheagriculturalcomplexinastrategicperspective |
| first_indexed |
2024-07-07T04:01:00Z |
| last_indexed |
2024-07-07T04:01:00Z |
| _version_ |
1803891360824033280 |
| fulltext |
H. Muterko, O. Havrylov, V. Riabka
9
Економічний вісник Донбасу № 4(74), 2023
DOI: https://doi.org/10.12958/1817-3772-2023-4(74)-9-15
UDC 338.33:338.436
H. Muterko,
PhD (Economics), Associate Professor,
ORCID 0000-0002-1300-6650,
e-mail: muterko.anna@gmail.com,
O. Havrylov,
Рostgraduate,
ORCID 0009-0001-7762-954X,
e-mail: havrylov.oleksandr@gmail.com,
V. Riabka,
Рostgraduate,
ORCID 0009-0007-9443-5847,
e-mail: ryabkava25@gmail.com,
Priazovsky State Technical University, Dnipro
DEVELOPMENT OF THE MECHANISM OF DIVERSIFICATION
OF RESOURCES USED BY ENTERPRISES
OF THE AGRICULTURAL COMPLEX IN A STRATEGIC PERSPECTIVE
Problem statement and its connection with
important scientific and practical tasks. In the context
of globalization of the world economy, enterprises of
different industries, associated with the interpenetration
of technology and capital, are diversifying their
financial and economic activities. The effectiveness of
its implementation directly depends on the timely focus
on the types of goods, works, services that are in demand
and competitive.
Research on the competitiveness of products of
various sectors of the economy is becoming increasingly
important. One of the main branches of agriculture in
small and medium-sized businesses is and remains
animal husbandry. The production of competitive
products and ensuring the sustainable position of small
and medium-sized enterprises in the agricultural market
requires a change in production costs by creating a
perfect management accounting system, which provides
internal users with information for effective
management. After all, the level of competitive products
and the results of economic activity of the enterprise
largely depend on the level of costs.
It is the rational, balanced and reasonable
application of the diversification strategy that allows the
company to obtain a number of additional benefits and
competitive advantages. Economic practice confirms
the expediency of creating diversified economic entities
that would function as complex, multifaceted economic
systems.
Analysis of recent publications on the problem.
Well-known domestic and foreign scientists have made
a significant contribution to the development of issues
related to the mechanism of diversification of used
resources, cost management system and methods of
accounting for agricultural production costs in the
management accounting system in small and medium
business: F. Butynets [1], I. Belova [2], S. Holov [3],
O. Hutsaliuk [4], I. Davidovich [6], V. Len [7], I. Luka-
va [8], N. Tkachenko [9], V. Farion [10], R. Zhovno-
vach [15] and some others.
Allocation of previously unsolved parts of the
general problem. Despite the large number of scientific
studies, the issues of improving the organizational and
economic mechanism of diversification of resources
used, regulation and optimization of agricultural
production costs in the management accounting system
of small and medium businesses remain uncertain.
Therefore, there is a need for further in-depth study of
theoretical and methodological developments aimed at
determining methods of regulation and optimization of
production costs in the management accounting of small
and medium-sized businesses, which determines the
relevance of the chosen topic. The purpose of the article
is to study the issue of regulation and optimization of
production costs in the management accounting system
of small and medium business, expanding the concept
of «costs», consider methods of accounting for
production costs and emphasize the main points of
management accounting of small and medium
businesses.
Formulation of research objectives (problem
statement). The purpose of writing this study is to
identify areas for improving the mechanism of
diversification of resource use and cost management in
small and medium-sized businesses.
An outline of the main results and their
justification. Trends in the development of the
country's economy indicate the presence of motivational
factors for the formation of diversification policy in the
development of various sectors of the economy. The
search for a mechanism to diversify the use of resources
and cost management should determine the direction of
restructuring of existing capacity, structural changes
H. Muterko, O. Havrylov, V. Riabka
10
Економічний вісник Донбасу № 4(74), 2023
based on reducing production costs, in order to select the
most profitable option for the development of industries.
In order to effectively implement the diversifi-
cation mechanism in the complex of agricultural
enterprises, it is necessary to solve a number of micro-
and macroeconomic problems. Particular attention
should be paid to determining areas for improving the
organizational and economic mechanism for
diversification of resources used and cost management.
It should be noted that diversification is a form of
production organization that characterizes the
simultaneous development of different activities of
small and medium-sized businesses. The emergence and
development of diversification as a specific form of
organization of production are due to the real level of
production, the division of social labor. Diversification
is an important factor that ensures significant stability of
small and medium-sized enterprises, because it serves as
a guarantor of the risks of reducing demand for one type
of product. Adapting in this way to the conditions of
uncertainty and ensuring the stability of enterprises in
the external environment, diversification equalizes or
minimizes deviations from equilibrium, gives the
system a new look and a new property – summation.
Diversification of production performs a number of
functions:
First, it determines the movement of the current
state of supply and demand in the direction of a new
equilibrium, but at a different level.
Secondly, the redistribution of capital and the
implementation of new types of business activities
objectively changes, or rather expands the area in which
previously took place the circulation of funds of the
enterprise.
Third, diversification draws the company into a
broader system of general circulation, covering the
intertwined cycles of different independent parts of
social capital as a set of circulations of capital.
Thus, the diversification of production, as one of
the forms of concentration and redistribution of capital,
creates the preconditions and direction of structural
adjustment. Diversifying their production, companies
penetrate into new industries and areas, expand the
range of goods and gradually become multidisciplinary
complexes. Therefore, diversification is nothing more
than the desire of enterprises to survive in conditions of
uneven economic development: the rapid growth of
some industries and the stagnation of others.
The functioning of agricultural enterprises in
modern economic conditions necessitates the
improvement of both the production process and its
management mechanism. In this case, the role of the
main driving force in the information support of
enterprise management and production and economic
activities of modern agricultural enterprises in general,
performs the system of management accounting.
According to the Law of Ukraine «On Accounting
and Financial Reporting in Ukraine» management
accounting is a system of processing and preparation of
information about the activities of the enterprise for
internal users in the process of enterprise management
[11]. In general, management accounting can be
understood as the process of identifying, measuring,
accumulating, analyzing, preparing, interpreting and
transmitting information used by management to plan,
evaluate and control within the enterprise.
Particularly acute is the issue of creating a system
of accounting and cost control for the development of
effective strategic management decisions in order to
timely anticipate the occurrence of adverse situations
and direct the activities of units of agricultural
enterprises to achieve positive end results.
It should be noted that the costs of the enterprise
are the main objects of management accounting, control
of which belongs to the competence of the enterprise.
Methodological principles of cost formation in
accounting are determined by the Regulation (standard)
of accounting 16 «Costs» [12].
This problem arises for enterprises whose activities
constantly have a seasonal impact on the production
processes and the formation of demand for products, in
particular, agricultural enterprises, which have a
decisive role in shaping the country's food security and
export potential. Seasonality of agricultural production
directly affects the intensity of use of financial, material
and technical, labor, energy and other resources of the
enterprise in certain periods of time during the calendar
year. Taking into account the fact that agricultural
enterprises are a proactive link in the real sector of the
economy, the seasonal nature of production determines
the parameters of the activities of industries that produce
and maintain agricultural products, carry out harvesting,
preservation, processing and sale of agricultural
products [15].
The issue of building an optimal cost management
system is important for any business entity, as well as
for agricultural enterprises.
Today, the problem of defining the essence of the
categories of «costs» is the subject of heated scientific
debate. Based on the analysis of methodological
provisions and economic literature, we can identify the
main statements about the content of the concept of
«costs» (table).
Thus, the creation of a scientifically sound system
of costs due to the need to optimize the production
process of livestock products, which includes the
organization of production, its stimulation, control of
operating costs, improving production relations in
structural units, strengthening the analytical data of
accounting registers for planning, forecasting and
solutions. It is necessary to build a modern concept of
costs for the production of livestock products in
agricultural enterprises, which would take into account
their industry specifics and meet the requirements of
effective management.
H. Muterko, O. Havrylov, V. Riabka
11
Економічний вісник Донбасу № 4(74), 2023
Table
Scientific views on the definition of the essence of the category «costs»
Author Definition
V. S. Lеn [7] Costs should be seen as effort, and net revenue as the result of that effort. Efforts are
accumulated in inventories, work in progress, and their comparison with the results is possible
only at the time of sale or signing a contract of sale. To compare the efforts and results, the cost
of production is calculated
V. Ya. Farion [10] The set of resources used in the process of the main and other ordinary activities, expressed in
value terms, calculated according to the rules adopted in the industry and motivated by the
purpose of profit, as well as reducing the company's liabilities to the budget, banks and other
creditors
N. M. Tkachenko [9] Costs as consumed in the production process means of production that embody past labor (raw
materials, fuel, etc.) and means of labor (buildings, structures, machinery and equipment) in the
form of depreciation, which transfer their value to the newly created product
S. F. Hоlov [3] Costs are treated as a multifaceted category, and its definition in economic theory and for
accounting purposes may differ significantly. Moreover, in management accounting in the
classification of costs must be guided by the principle – «different costs for different purposes»
R. I. Zhovnovach [15] In management accounting, only current expenses incurred in the reporting period are classified,
and the costs of acquiring assets that will become current expenses in the future are not
considered in the classification. They represent a separate aspect of management accounting
and are reflected through the observation of the processes of capital investment and cash flows
accumulated for the acquisition and formation of assets
I. M. Lukava [8] To make current management decisions (management cycle - up to 1 year) costs can be divided
into fixed and variable. The constants do not depend on the volume of output, and the variables
depend, although this dependence is rarely strictly functional. Variable costs, pre-grouping them
into proportional, progressive, degressive, regressive, stepped (hopping), stock and flexible. For
making operational management decisions, the implementation cycle of which is from several
hours to several days, the division of costs into fixed and variable is of no practical importance
at all
In turn, for effective management accounting and
information management needs in livestock enterprises,
the classification of costs must be carried out on target
requests, as it allows to distinguish from a wide range of
classification features those features and types of costs
that will not only solve the problem of tactical and
strategic nature of the management of the agricultural
enterprise, such as forecasting activities for the future,
increasing the level of profitability of production and
will have a direct impact on cost accounting, evaluation
of finished livestock products and work in progress.
For many agricultural enterprises, animal
husbandry is the leading industry. Recently, it is in
crisis. Implementation of measures to increase livestock
productivity depends, first of all, on the creation of an
effective cost management system, namely: analysis of
animal productivity; forecasting the optimal structure of
the herd, livestock yield, optimal feeding rations in
terms of groups of animals, production costs and
livestock output; development of budgets for costs and
output of livestock products; accounting for livestock,
costs and output; accounting and distribution of
overhead costs of livestock; control and analysis of the
efficiency of livestock production, determination of
deviations from the budgets of costs and output,
identification of the causes and culprits of negative
deviations; making management decisions to identify
reserves and ways to reduce costs, improve production
and quality of livestock products; material incentives for
employees based on the results of control.
Significant influence on the cost accounting
methodology is exerted by the organization and
technology of production, types of gross and marketable
products. These factors in most cases determine the
choice of cost accounting methods.
The method of accounting in the practical sense is
the use of various methods of processing the data, which
are documented (observation, measurement,
systematization and registration generalization), a set of
techniques and methods that allow accounting to
perform control, analytical and managerial tasks. The
main methods of management accounting are the
elements of the method of accounting.
The method of cost accounting is a reflection of the
ways of grouping and systematizing information about
the costs incurred in the process of achieving goals,
ensuring the achievement of the goal. In turn, the
method of calculation is a reflection of the distribution
of costs of the enterprise according to the established
items of calculation to determine the cost of certain
types or groups of products (see figure).
It should be noted that for all agricultural
enterprises is characterized by the allocation as objects
of accounting of technological groups of animals by
their species: the main herd of cattle; cattle for breeding
and fattening; main herd of pigs; pigs on rearing; pigs
for fattening; the main flock of sheep; sheep for
breeding and fattening; adult flock of birds (if
necessary – by species of birds); young birds, etc.
Separate analytical accounts are opened for each such
H. Muterko, O. Havrylov, V. Riabka
12
Економічний вісник Донбасу № 4(74), 2023
Figure. Approaches to understanding the methods of accounting f
or production costs of livestock products
Source: generalized on the basis of [1; 2; 10].
group of animals, which reflect the costs of keeping
animals and the output of livestock products.
Accounting for costs and output of livestock
products in terms of each technological group of animals
is conducted on a separate analytical account as part of
sub-account 232 «Livestock» synthetic account 23
«Production». The debit of this account takes into
account direct material, labor and other direct costs
incurred in the production of livestock products, and the
credit – output at fair value less expected costs at the
point of sale, or at planned cost (if it is impossible to
determine the fair value of the received products) [14].
According to Instruction № 291 [4], the costs
accumulated on the debit of account 91 «General
production costs» are debited monthly to accounts 23
«Production» and 90 «Cost of sales», distributed among
the objects of cost accounting. Due to the peculiarity of
agricultural production, which is the predominance of
manual processing of accounting data and the
complexity of calculations for the distribution of
overhead costs in practice overhead costs are not
distributed monthly, but accumulate in account 91 and
are distributed and written off at the end of the year [10].
Allocated overhead costs are debited to the cost items
by correspondence: Debit 23 – Credit 91, the unallo-
cated amount is debited to account 90 «Cost of sales».
Today, the article overhead costs is legally
enshrined as a mandatory component of the production
cost of production. Thus, the order of reflection of
overhead costs in the cost of production is an element of
the accounting policy of the enterprise. Therefore, there
is no need to indicate this in the order of the accounting
policy of the enterprise. In any case, this document
should reflect only those principles, methods and
procedures of accounting, the right to choose which is
provided by accounting standards.
Conclusions and perspectives of further
research. Based on the study, it can be stated that the
improvement of the diversification mechanism should
be defined as a set of methods and forms of management
Cost – the central element of accounting, analytical synthesis
of all work
Cost accounting determines the calculation of the cost of
production. In this case, cost accounting and costing are
considered as separate stages – first cost accounting, then costing.
The first stage can exist without the second, the second without
the first – no
Methods of accounting for production costs
Calculation
determines the cost
accounting
Cost accounting
determines the
calculation
Calculation and
cost accounting
are identical
Calculation and
accounting is an
independent
process
Calculation method (cost determination) as a set of methods of
analytical accounting of production costs, as well as economic
calculations to determine the cost of products, works and services
The method of cost accounting should characterize with the
necessary completeness and detail the process of their occurrence
and the order of formation in a particular production process, and
the method of calculation is a set of methods of analytical
accounting of production costs and methods of calculating the
cost of units
H. Muterko, O. Havrylov, V. Riabka
13
Економічний вісник Донбасу № 4(74), 2023
activities aimed at identifying and rational use of the
most profitable opportunities to achieve the goals. The
management system of production diversification
includes methods and procedures of analysis, planning
and control, as well as feedback, which allows to
improve the quality of management decisions.
It should be noted that in theory and practice there
are a number of features for the classification of costs,
which take into account various aspects of agricultural
enterprises of small and medium-sized businesses, as
well as form a variety of information for effective
management decisions. Thus, experience and research
show that the organization of management accounting
within specific agricultural enterprises, focused on
meeting the specific information needs of the
management system, will ensure its success in dynamic
economic conditions and help solve a wide range of
problems to optimize production costs of small and
medium businesses.
Thus, further study of the formation of the system
of accounting for production costs of small and
medium-sized enterprises in the agricultural sector, able
to generate information flows for management
decisions, which requires a sound approach to
determining the objects of accounting and costing,
establishing their relationship and interdependence.
Literature
1. Бутинець Ф. Ф. Витрати виробництва та їх класифікація для потреб управління. Проблеми теорії та методології
бухгалтерського обліку, контролю і аналізу. 2012. № 1. С. 11-18.
2. Белова І. М. Суть управлінського обліку та його місце в системі управління підприємством. Інноваційна економіка.
2015. № 2 (57). С. 240-245.
3. Голов С. Ф. Чи перешкоджає П(с)БО 16 «Витрати» економічній роботі на підприємстві? Бухгалтерський облік і аудит.
2007. № 5. С. 3-10.
4. Гуцалюк О. М. Обґрунтування організаційно-економічного механізму регулювання витрат виробництва продукції
підприємств агропромислового комплексу України. Особливості соціально-економічного поступу національної економіки в
умовах інформаційно-технологічних викликів: колективна монографія / за наук. ред. Л. Г. Квасній, І. Л. Татомир. Трускавець:
Посвіт, 2020. С. 102-111.
5. Гуцалюк О. М., Бондар Ю. А. Методи регулювання та оптимізації витрат виробництва продукції агросектору в системі
управлінського обліку малого і середнього бізнесу. Науковий вісник Івано-Франківського національного технічного
університету нафти та газу. 2020. Вип. 2. С. 51-58.
6. Давидович І. Є. Управління витратами. навч. посіб. Київ: Центр учбової літератури, 2008. 320 с.
7. Лень В. С. Управлінський облік: навч. посібник. Київ: Знання-Прес, 2003. 287 с.
8. Лукава І. М. Особливості діючої системи управлінського обліку в рослинництві. Реформування обліку, звітності та
аудиту в системі АПК України: Стан та перспективи. Ч. І. Проблеми адаптації бухгалтерського обліку АПК України до
міжнародних правил та вимог / за ред. П. Т. Саблука, М. Я. Дем‘яненка, В. М. Жука. Київ : Інститут аграрної економіки, 2003.
С. 49-58.
9. Ткаченко Н. М. Бухгалтерський облік на підприємствах з різними формами власності: навч. посібник. Київ: А.С.К.,
1997. 512 с.
10. Фаріон В. Я. Сутність витрат як економічної категорії. Вісник Чернівецького торговельно-економічного інституту.
2013. Вип. 1 (49). Економічні науки. С. 44-47.
11. Про бухгалтерський облік та фінансову звітність в Україні: Закон України від 16 липня 1999 р., № 996-XIV (зі
змінами і доповненнями). URL: www. ligazakon. ua.
12. Положення (стандарт) бухгалтерського обліку 16 «Витрати». URL: http://buhgalter911.com.
13. Інструкція Про застосування «Плану рахунків бухгалтерського обліку активів, капіталу, зобов'язань і господарських
операцій підприємств і організацій». URL: https://zakon.rada.gov.ua/laws/show/z0893-99#Text.
14. Hutsaliuk O., Yaroshevska O., Shmatko N., Kulko-Labyntseva I., Navolokina A. Stakeholder approach to selecting
enterprise-bank interaction strategies. Problems and Perspectives in Management. 2020. Vol. 18. Iss. 3. P. 42-55. DOI:
http://dx.doi.org/10.21511/ppm.18(3).2020.04.
15. Zhovnovach R., Pavlova V., Zhadko K., Nikolaiev I. Improvement of agricultural enterprises’ adaptive management system
on the basis of controlling. Academy Review. 2023. Vol. 58, Issue 1. P. 110-122. URL: https://acadrev.duan.edu.ua/
index.php/uk/arkhiv/139-2023-1/177-zhurnal-akademichnyi-ohliad-2023-1-58. DOI: https://doi.org/10.32342/2074-5354-2023-1-58-
8.
References
1. Butynets, F. F. (2012). Vytraty vyrobnytstva ta yikh klasyfikatsiia dlia potreb upravlinnia [Production costs and their
classification for management purposes]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu – Problems of
theory and methodology of accounting, control and analysis, 1, рр. 11-18 [in Ukrainian].
2. Belova, I. М. (2015). Sut upravlinskoho obliku ta yoho mistse v systemi upravlinnia pidpryiemstvom [The essence of
management accounting and its place in the enterprise management system]. Innovatsiina ekonomika – Innovative economy, 2 (57),
рр. 240-245 [in Ukrainian].
3. Golov, S. (2007). Chy pereshkodzhaye P(s)BO 16 «Vytraty» ekonomichniy roboti na pidpryyemstvi? [Does UAS 16
«Expenses» hinder economic work at the enterprise?]. Accounting and auditing. № 5. 3-10, [in Ukrainian].
4. Hutsaliuk O. (2020). Obgruntuvannia orhanizatsiino-ekonomichnoho mekhanizmu rehuliuvannia vytrat vyrobnytstva
produktsii pidpryiemstv ahropromyslovoho kompleksu Ukrainy [Substantiation of the organizational and economic mechanism of
regulation of production costs of the enterprises of the agro-industrial complex of Ukraine]. Osoblyvosti sotsialno-ekonomichnoho
postupu natsionalnoi ekonomiky v umovakh informatsiino-tekhnolohichnykh vyklykiv [Peculiarities of socio-economic progress of the
national economy in terms of information and technological challenges]. (рр. 102-111). Truskavets, Posvit [in Ukrainian].
H. Muterko, O. Havrylov, V. Riabka
14
Економічний вісник Донбасу № 4(74), 2023
5. Hutsaliuk O., Bondar Іu. (2020). Metody rehuliuvannia ta optymizatsii vytrat vyrobnytstva produktsii ahrosektoru v systemi
upravlinskoho obliku maloho i serednoho biznesu [Methods of regulation and optimization of production costs of agricultural sector
in the system of management accounting of small and medium business]. Naukovyi visnyk Ivano-Frankivskoho natsionalnoho
tekhnichnoho universytetu nafty ta hazu – Naukovyy visnyk Ivano-Frankivsʹkoho natsionalʹnoho tekhnichnoho universytetu nafty ta
hazu, 2, рр. 51-58 [in Ukrainian].
6. Davydovych, I. (2008). Upravlinnia vytratamy [Cost management]. Kyiv, CEL [in Ukrainian].
7. Len, V. (2003). Upravlinskyі oblik [Management accounting]. Kyiv, Znannia-Pres [in Ukrainian].
8. Lukava, I. М. (2003). Osoblyvosti diiuchoi systemy upravlinskoho obliku v roslynnytstvi [Features of the current management
accounting system in crop production]. Reformuvannia obliku, zvitnosti ta audytu v systemi APK Ukrainy: Stan ta perspektyvy. Ch. I.
Problemy adaptatsii bukhhalterskoho obliku APK Ukrainy do mizhnarodnykh pravyl ta vymoh [Reform of accounting, reporting and
auditing in the system of agro-industrial complex of Ukraine: Status and prospects. Ch. I. Problems of adaptation of accounting of
agro-industrial complex of Ukraine to international rules and requirements]. (рр. 49-58). Kyiv, Institute of Agrarian Economics [in
Ukrainian].
9. Tkachenko, N. М. (1997). Bukhhalterskyi oblik na pidpryiemstvakh z riznymy formamy vlasnosti [Accounting at enterprises
with different forms of ownership]. Kyiv, A.S.K. [in Ukrainian].
10. Farion, V. Ya. (2013). Sutnist vytrat yak ekonomichnoi katehorii [The essence of costs as an economic category]. Visnyk
Chernivetskoho torhovelno-ekonomichnoho instytutu – Bulletin of the Chernivtsi Trade and Economic Institute, Issue 1 (49). Economic
sciences, рр. 44-47 [in Ukrainian].
11. Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini: Zakon Ukrainy vid 16 lypnia 1999 r., № 996-XIV (zi zminamy i
dopovnenniamy) [On accounting and financial reporting in Ukraine: Law of Ukraine dated July 16, 1999, No. 996-XIV (as amended)].
Retrieved from www. ligazakon.ua [in Ukrainian].
12. Polozhennia (standart) bukhhalterskoho obliku 16 «Vytraty» [Regulation (standard) of accounting 16 «Expenses»]. Retrieved
from http://buhgalter911.com [in Ukrainian].
13. Instruktsiia Pro zastosuvannia «Planu rakhunkiv bukhhalterskoho obliku aktyviv, kapitalu, zoboviazan i hospodarskykh
operatsii pidpryiemstv i orhanizatsii» [Instruction on the application of the «Chart of Accounts for accounting of assets, capital,
liabilities and business operations of enterprises and organizations»]. Retrieved from https://zakon.rada.gov.ua/laws/show/z0893-
99#Text, [in Ukrainian].
14. Hutsaliuk, O., Yaroshevska, O., Shmatko, N., Kulko-Labyntseva, I., Navolokina, A. (2020). Stakeholder approach to
selecting enterprise-bank interaction strategies. Problems and Perspectives in Management, Vol. 18, Iss. 3, рр. 42-55. DOI:
http://dx.doi.org/10.21511/ppm.18(3).2020.04.
15. Zhovnovach, R., Pavlova, V., Zhadko, K., Nikolaiev, I. (2023). Improvement of agricultural enterprises’ adaptive
management system on the basis of controlling. Academy Review, Vol. 58, Issue 1, рр. 110-122. Retrieved from
https://acadrev.duan.edu.ua/index.php/uk/arkhiv/139-2023-1/177-zhurnal-akademichnyi-ohliad-2023-1-58.
DOI: https://doi.org/10.32342/2074-5354-2023-1-58-8.
Мутерко Г. М., Гаврилов О. С., Рябка В. А. Розвиток механізму диверсифікації використаних ресурсів
підприємствами агропромислового комплексу в стратегічній перспективі
Актуальність. В умовах глобалізації світової економіки підприємства різних галузей, пов’язаної з взаємопроникненням
технологій та капіталів, проводять диверсифікацію власної фінансово-господарської діяльності. Ефективність її здійснення
безпосередньо залежить від своєчасної орієнтації на види товарів, робіт, послуг, які мають попит та є
конкурентоспроможними. Все більшого значення набувають дослідження щодо конкурентоспроможності продукції різних
галузей народного господарства. Виробництво конкурентної продукції та забезпечення стійкого становища підприємств
малого та середнього бізнесу на сільськогосподарському ринку потребує зміни методів витрат виробництва продукції шляхом
створення на підприємствах досконалої системи управлінського обліку, що дозволяє забезпечити внутрішніх користувачів
інформацією для ефективного управління. Адже рівень конкурентної продукції та результати від господарської діяльності
підприємства багато в чому залежать від рівня витрат.
Мета та завдання. Метою написання даного дослідження є визначення напрямів щодо удосконалення механізму
диверсифікації використання ресурсів та управління витратами виробництва в малому та середньому бізнесі.
Результати. Для ефективного впровадження механізму диверсифікації в комплексі сільськогосподарських підприємств
необхідно вирішувати низку проблем мікро- та макроекономічного характеру. На особливу увагу заслуговує визначення
напрямків удосконалення організаційно-економічного механізму диверсифікації використаних ресурсів та управління
витратами виробництва.
Досліджена сфера сільського господарства як тваринництво, яка залишається однією з основних галузей сільського
господарства малого та середнього бізнесу, стосовно виробництва конкурентоспроможної продукції. Незважаючи на велику
кількість наукових досліджень, питання регулювання та оптимізації витрат на виробництво тваринництва в системі
управлінського обліку залишаються незрозумілими. Поглиблено вивчено теоретико-методологічні розробки, спрямовані на
визначення методів регулювання та оптимізації витрат на виробництво тваринництва в системі обліку управління, що
визначає актуальність обраної теми.
Розглянуто регулювання та оптимізації витрат на виробництво тваринництва в системі обліку управління, розширення
поняття «витрати», розглядаються методи обліку витрат на тваринництво та наголошуються основні моменти обліку витрат
у виробництві.
Виробництво конкурентоспроможної продукції та забезпечення стабільної позиції підприємств на
сільськогосподарському ринку вимагає зміни собівартості продукції тваринництва шляхом створення досконалої системи
обліку управління, яка дозволяє надавати внутрішнім користувачам інформацію для ефективного управління.
Зазначено, що в теорії та практиці існує ряд особливостей класифікації витрат, які враховують різні аспекти
сільськогосподарського підприємства та формують різноманітну інформацію для ефективних управлінських рішень. Таким
чином, досвід та дослідження показують, що організація управлінського обліку в межах конкретного сільськогосподарського
підприємства, орієнтована на задоволення конкретних інформаційних потреб системи управління, забезпечить його успіх у
H. Muterko, O. Havrylov, V. Riabka
15
Економічний вісник Донбасу № 4(74), 2023
динамічних економічних умовах та допоможе вирішити широке коло проблем для оптимізації виробництва тваринництва
витрати.
Висновки. На підставі проведеного дослідження можна констатувати, що удосконалення механізму диверсифікації
варто визначати як сукупність методів і форм управлінської діяльності, спрямованих на виявлення і раціональне використання
найбільш вигідних можливостей для досягнення поставлених цілей. Система управління диверсифікацією виробництва
містить у собі методи і процедури аналізу, планування й контролю, а також зворотні зв'язки, що дає змогу підвищити якість
управлінських рішень.
Сформовано подальші дослідження щодо формування системи обліку собівартості продукції тваринництва, здатної
генерувати інформаційні потоки для управлінських рішень, що вимагає обґрунтованого підходу до визначення об’єктів обліку
та калькулювання витрат, встановлення їх взаємозв’язку та взаємозалежність.
Ключові слова: диверсифікація ресурсів, розвиток, виробництво продукції, витрати, калькулювання, підприємства АПК,
стратегічні перспективи.
Muterko H., Havrylov O., Riabka V. Development of the Mechanism of Diversification of Resources Used by Enterprises
of the Agricultural Complex in a Strategic Perspective
Topicality. In the context of globalization of the world economy, enterprises of different industries, associated with the
interpenetration of technology and capital, are diversifying their financial and economic activities. The effectiveness of its
implementation directly depends on the timely focus on the types of goods, works, services that are in demand and competitive.
Research on the competitiveness of products of various sectors of the economy is becoming increasingly important. The production of
competitive products and ensuring the sustainable position of small and medium-sized enterprises in the agricultural market requires a
change in production costs by creating a perfect management accounting system, which provides internal users with information for
effective management. After all, the level of competitive products and the results of economic activity of the enterprise largely depend
on the level of costs.
Aim and tasks. The purpose of writing this study is to identify areas for improving the mechanism of diversification of resource
use and cost management in small and medium-sized businesses.
Research results. In order to effectively implement the diversification mechanism in the complex of agricultural enterprises, it
is necessary to solve a number of micro- and macroeconomic problems. Particular attention should be paid to determining areas for
improving the organizational and economic mechanism for diversification of resources used and cost management.
The sphere of agriculture as animal husbandry, which remains one of the main branches of agriculture of small and medium
business, in relation to the production of competitive products, is studied. Despite the large amount of research, the issues of regulation
and optimization of livestock production costs in the management accounting system remain unclear. Theoretical and methodological
developments aimed at determining the methods of regulation and optimization of costs for livestock production in the management
accounting system, which determines the relevance of the selected topic.
The regulation and optimization of costs for livestock production in the management accounting system, the expansion of the
concept of «costs», methods of accounting for livestock costs and the main points of cost accounting in production.
The production of competitive products and ensuring a stable position of enterprises in the agricultural market requires a change
in the cost of livestock products by creating a perfect management accounting system that allows internal users to provide information
for effective management.
It is noted that in theory and practice there are a number of features of the classification of costs, which take into account various
aspects of the agricultural enterprise and form a variety of information for effective management decisions. Thus, experience and
research show that the organization of management accounting within a particular agricultural enterprise, focused on meeting the
specific information needs of the management system, will ensure its success in dynamic economic conditions and help solve a wide
range of problems to optimize livestock production costs.
Conclusions. Based on the study, it can be stated that the improvement of the diversification mechanism should be defined as a
set of methods and forms of management activities aimed at identifying and rational use of the most profitable opportunities to achieve
the goals. The management system of production diversification includes methods and procedures of analysis, planning and control,
as well as feedback, which allows to improve the quality of management decisions.
Further research has been formed on the formation of a system of accounting for the cost of livestock products, capable of
generating information flows for management decisions, which requires a sound approach to determining the objects of accounting
and costing, establishing their relationship and interdependence.
Keywords: resource diversification, development, production, costs, costing, agribusiness enterprises, strategic perspectives.
Received by the editors 20.10.2023
|