Nahorniuk O. Formation of operational expenses in animal breeding

The work defines essence of operational expenses, reveals theoretical and methodic aspects of the mechanisms of their formation and describes factors of formation of animal breeding expenses at agricultural enterprises. The thesis presents classification of expenses in animal breeding and methods of their study. It shows how organizational and legal forms and sizes of agricultural enterprises influence the formation of operational expenses in the branch of animal breeding. The research analyzes a dependency of efficient production of animal products on the made expenses. It also determines peculiarities of formation of a structure and dynamics of animal breeding expenses at agricultural enterprises. The author argues fundamentals to regulate resource attraction into production of animal products. The thesis studies issues of improvement of the system of operational expenses management at agricultural enterprises and determines possibilities to apply a system of differentiated optimums in formation of operational expenses at agricultural enterprises.