Skosyr Y. Аccount of costs and the analysis of efficiency of realization of production of potato growing

Object of research: process of production and realization of production of potato growing by agricultural commodity producers. The purpose of research: the substantiation of theoretical and practical aspects of system of the account of costs and the analysis of efficiency of realization of production of potato growing and development of practical recommendations concerning their improvement. Methods: induction and deduction, analysis and synthesis, supervision, theoretical generalization, groupments, comparison, correlation-regressive analysis. Theoretical and practical results:will consist in development of scientific - methodical and practical recommendations concerning improvement of the account of costs of activity of managing subjects which can be used as at the enterprises of branch of potato growing and state bodies at preparation of methodical recommend-dations concerning planning, the account and accounting of product cost. Substantive provisions of an offered technique will enable accountantsof the enterprises to carry out an objective estimation of a potato, to improve documentating processes in branches and methodical receptions of the analysis with the purpose of increase of profitableness of potato growing. Scientific novelty: will consist in development of the complex approach to management of the administrative account as information system of decision-making in cost management in potato growing and the substantiation of methodical receptions of the economic analysis of a production efficiency and realization of a potato; improvement of a technique of an estimation and formation of the cost price behind objects of the account. Degree of introduction: development are used in the robot of research-and-production enterprise "Chernigovelitkartoplya ", in practical activity of the enterprises of association "Chernigov-kartoplya", in educational process of the Chernigov state technological university. Efficiency: use of results of research will help in acceptance of the weighted administrative decisions at the enterprises of branch of potato growing which will promote increase of their profitableness. Sphere, branch of use: practical activities of the agricultural enterprises in branch of potato growing.