Okhrimenko I. Cost and cost price in adjusting of economic relations of agricultural enterprises

Object of research is the adjustment process of economic relations of the agricultural enterprises on the basis of use of types of expenditure and the cost price. Research objective is the substantiation of methodological and methodical bases and working out of practical recommendations about use of types of expenditure and the cost price in regulation of economic relations of the agricultural enterprises. Research methods: dialectic, is abstract-logic, comparisons, grouping, average and relative sizes, graphic, constructions of numbers of dynamics, modeling, monographic, settlement-constructive, historic-economic, functionally-cross section analysis, programs-target. Methodological and methodical approaches to use of types of expenditure and the cost price in regulation of economic relations of the agricultural enterprises are generalised. The role and place of the is standard-reproduced cost price in state regulation of economic relations of the agricultural enterprises are advanced. Methodical approaches to effectivization of production by means of revealing and use of reserves are offered. Possibilities of harmonisation of intraeconomic and integration relations by means of the coordination corresponding мотиваторов are reasonable. Scientific novelty of the received results consists in a complex substantiation of theoretical and methodological bases of regulation of economic relations of the agricultural enterprises on the basis of types of expenditure and the cost price. Results of research are accepted to consideration by Supreme managements of agroindustrial development of the Vinnitsa, Volynsk, Zakarpatye, Zaporozhye, Poltava, Sumy and Khmelnitskiy regional state administrations, Open Company "Khreschatik-Agro" of Zastavnivsky area of Chernovitsky region, Open Company "Kamyankaagropoatach" of Kamjanetsky area of the Cherkassy region, are used ЧСП "Promin" of Vyshgorodsky area of the Kiev region. Use of results of research will assist the decision of problems of regulation of economic relations of the agricultural enterprises. Sphere, use branch: the agrarian enterprises, regional and regional bodies Ministry of agrarian policy Ukraine.