Malinovskaya K. Expenditures and analysis of potato seed production

Research object is a process of charges of production forming in agricultural enterprises and economies of the selection-seeds system of industry of potato branches of the Zhitomyr area. Research purpose is development and ground of suggestions on the improvement of account and analysis of charges on the production of potato seeds. Methods: inductions and deductions, generalizations, comparisons, calculation-structural, tabular, graphic. Theoretical and practical results: the formulated scientific positions and practical developments allow to perfect the account of charges and analysis of production of potato seed. Scientific novelty: first: methodical approach is offered to the account of charges on a production and calculation of prime price of potato seed, that provides the account of methods of making healthy of initial seed material and organization-technologic features of seed production after separate links and instrumental in the increase of efficiency of inside economic control of charges on the potato production in the agricultural formings and enterprises of the selection-seed system of potato branches industry; improved: method of account of expenses of calculation of prepared unit cost after the classes of seed with the use of computer technologies, that is instrumental in the receipt of operative, objective and reliable information concerning composition of charges on the different stages of production process, to development of budgets and realization of control after their implementation; got subsequent development: conceptual approach to the selection of objects of account of charges and calculation of seminal unit cost, which provides the receipt of information concerning the charges of productions after the separate classes of seed and methods of its making healthy. Degree of introduction: the results of dissertation are inculcated in the economies of the Zhytomir area and Ukraine. Efficiency: will be instrumental in rational organization of account of charges and analysis of production of seed potato. Sphere, use of branch: agroindustrial production of Ukraine.