Tsap V. Formation the costs of production in the agricultural enterprises of Ukraine

The dissertation depths theoretical and methodological bases and developing the practical provisions for the formation of expenses and the cost of the agricultural enterprises of Ukraine. The thesis contains an integrated approach to the account of influence on the formation of expenses and the cost of agricultural products in the context of the establishment and development of market relations. The effect of changes in the normative monetary assessment of land and tax system agricultural enterprises in Ukraine, zonal and endozonal aspect of the formation expenses and production costs, their structural transformation during the formation and development of market relations have been established. The approach on formation costs of agricultural production based on an assessment of fixed assets at fair value, the approach of control actual costs of distributed on operations and timely correction at the appropriate stage production based on objective changes in technology and market situation, proposals to optimize transaction costs and providing an objective display production in terms of cost-inflation-depreciation processes have been justified.