Chernets'ka O. Forming economically effective production expenses structure of agricultural enterprises

The structure of expenses and their influence on production efficiency in agricultural enterprises is investigated. Methodical techniques of expenses efficiency determination and influence of expenses forming on production are investigated. The expenses division method on variable and permanent components on agricultural enterprises is improved. Expenses behavior in accordance with the change of their structure is investigated. Ways of improvement of application of expenses indexes of effectiveness on different criteria are substantiated. Methodical approaches of optimum expenses structure forming are defined: in the context of expenses items on the criterion of profitability with the use of analytical grouping method; in the context of permanent and variable expenses with maximum value of operating leverage index with the use of methods of economical and mathematical modeling.