Tkalich O. Improvement of cost management in experimental farms

This thesis is devoted to study of theoretical and methodical provisions that reveal the essence of the theory and practice of development costs in the experimental farms and the development of practical recommendations on possible ways to improve the efficiency of their management. It was analyzed and clarified the economic substance of the categories "expenses" and "cost", classification and factors of formation of costs in the experimental farms; there were discussed the theoretical and practical factors of efficiency increase of cost management; features of costs formation in the experimental farms are analyzed and investigated; optimization of the internal structure of sample farms with the purpose of development of major crops production and increasing the efficiency of expense management. The peculiarities of the cost management effectiveness are researched; technique of costs formation analysis in the experimental farms is improved; ways to improve efficiency of cost management taking into account modern requirements of the innovative model of development of agrarian sector are suggested.