Shutko T. Cost management of vegetable growing enterprises

The theoretical, methodological and practical positions concerning formation about cost management of vegetable growing enterprises are investigated. Improved the conceptual and categorical apparatus in terms of clarifying the essence of economic categories of “costs” and “expenses” with regard to the functioning of agricultural production. Factors in the formation of production costs in agriculture are grouped and analyzed. List and content of costing articles of production cost of crop production are improved. Conceptual model of cost management is created, adapted to features of the operation of vegetable growing enterprises with the allocation of its three elements: informational and analytical, organizational and effective. Optimization the method of assortment formation of vegetable growing enterprises and mechanism of its practical applying considering possible prices disparity in the field is improved. The proposals of cost reduction vegetable growing enterprises based on the implementation of logistics outsourcing.