ANALYTICAL CONTROL OF PRODUCTION COSTS AND COST OF AGRICULTURAL PRODUCTS

The purpose of the publication is to draw attention scientists and practitioners issues related increasing effectiveness control over formation costs determining cost production agricultural products through activation managerial function by implementing its stages, which are: visual control, i.e. simple observation implementation management decisions, accounting - a comparison predicted (planned, normative, forecast) results decisions with reporting fixed, accordingly processed data analytical an assessment deviations in (over-implementation/non-implementation) decisions. It was established that it quite difficult estimate level price products, caused different approaches inclusion/non-inclusion costs, neglect quality when price. practical significance solving outlined problems lies increased for certain types improves influence on optimization factor competitiveness efficiency.