Information and Analytical Support of Cost Control in Animal Feed Production
- DOI
- 10.2991/aebmr.k.200730.115How to use a DOI?
- Keywords
- animal forage production, costs, cost control methods, prime cost, management statement
- Abstract
The subject of the study is the current approaches to the organization of cost management in agricultural enterprises. The purpose of the study is the formation of an integrated approach to building a cost management system in feed production taking into account the specifics of the enterprise. The article considers the key modern approaches to the formation of the cost control system and its information basis. As a result of the study, the main components of the concept of cost management for the production of animal forage at a closed-loop agricultural production enterprise were identified. The data presented indicate the need for an integrated approach to the information and analytical support of cost management, starting from the choice of the method of cost accounting, calculating the production cost, determining the target cost, and ending with the formation of management statements to analyze production efficiency. The paper presents the calculation of target cost indicators based on the target-costing and kaizen-costing systems and defines a list of the main forms of management statements of an agricultural enterprise.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Iu.I. Zdorovets AU - O.V. Kitaeva AU - Yu.A. Kitaev AU - V.F. Uzhik PY - 2020 DA - 2020/08/01 TI - Information and Analytical Support of Cost Control in Animal Feed Production BT - Proceedings of the Russian Conference on Digital Economy and Knowledge Management (RuDEcK 2020) PB - Atlantis Press SP - 625 EP - 630 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200730.115 DO - 10.2991/aebmr.k.200730.115 ID - Zdorovets2020 ER -