Okhrimenko I. Cost and price analysis in plant growing branches of agricultural enterprises

Object of research: process of management of expenses and profitableness of branches in plant-growing of the agricultural enterprises. The purpose of research: a deepening of the methodological bases and improvement of working techniques of conducting the cost and price analysis. Methods: abstract-logic, economic-statistics, monographic, сalculation-constructive, chain substitutions, comparisons, graphic, alternative. Theoretical and practical results .the decision of problems of increase profitableness of branches in plant-growing of the agricultural enterprises at the expense of use of the cost and price analysis, the offer of improvement of the cost and price analysis and increase of its effectiveness are proved, is specified the recommendations for organization of introduction of the cost and price analysis in plant-growing. Scientific novelty: the definition of the cost and price analysis as economic concept is given, is advanced its methodological bases, is revealed features of dynamics profitableness of production in plant-growing, the list of functions of the cost and price analysis is complemented, have found the further development of the offer on organization of its conducting. Degree of introduction: the results of research are introduced at the enterprises of agriculture of Zhitomir, Kiev and Khmelnitskiy areas, are used in work of managements of an agriculture and foodstuff Khmelnitskiy regional state administration and Vishgorod regional state administration. Efficiency: expected economic benefit - increase profitableness of production in plant-growing. Sphere, branch of use: the branches in plant-growing of the agricultural enterprises.