Savchenko R. Functional-cost the analysis in increase of productivity of production management of production planting.

Object of research: management system of activity of agricultural enterprises to cultivate production of plant growing and process of its registration-analytical maintenance. A research objective: generalisation of teoretiko-methodological principles of bases of the is functional-cost analysis and working out of methodological principles of its carrying out taking into account technological features of cultivation of agricultural crops, as important condition of revealing of reserves in optimisation of expenses of expenses of manufacture, increases of competitiveness of production of plant growing. Methods: detailed elaborations, groupings, generalisations, supervision, modelling, a dialectic method of knowledge, inductive and deductive receptions, the system analysis. Theoretical and practical results: Consist in working out of recommendations concerning development of organizational and methodical principles of the is functional-cost analysis in plant growing on the basis of registration-analytical practice of the investigated enterprises of Vinnitsa area. Scientific novelty: for the first time theoretical positions are proved and the technique of the is functional-cost analysis in plant growing on the basis of calculations of factor of quality of functions of technological process is offered, possibility of integrated use of the is functional-cost analysis and functions target-cost is defined; the organisation of the account of expenses of expenses (incomes), introduction receptions in registration practice of the agricultural enterprises of elements of a method target-kost and other methods of the administrative account is improved; The further development of interpretation of an essence of the is functional-cost analysis, system of automation of data processing for the is functional-cost analysis, the recommendation about adaptation of systems of the account and the control according to needs of carrying out of the is functional-cost analysis have received. Introduction degree: results are introduced in economic practice of the separate agricultural enterprises of Vinnitsa area and have found application in educational process of Zhitomyr national agroecological university.