Dolishnia T. Generation of production costs on cultivar research stations.

The dissertation deals with the generalization of the theoretical and methodo-logical approaches to the essence of the concepts "production costs" and "net cost". The author suggests the costs classification with regard to the specificity of the culti-var research stations work aimed at the information support of their administration. The methodology of the production costs generation on cultivar research stations is recommended. The investigation of the development of the cultivar research stations in Ukraine and in the Ivano-Frankivsk region is performed. In particular, the factors in-fluencing the production costs are identified and grouped, the net cost of major types of agricultural products is analysed. The procedure of product's net cost factor analy-sis is suggested. The economic efficiency of the generation of production costs on cultivar research stations is estimated. The ways of improvement of the costs administration process as a means of the efficient generation of production costs on cultivar research stations are justified. The model of costs generation in accordance with the administration process on cultivar research stations is developed. The measures of the costs planning improvement are recommended. The necessity of budgeting and enterprise cost (administration) re-cords implementation is justified. The methodological approaches to the complex as-sessment of costs and their projection are suggested.