Improving the practice of managing material costs for agricultural products supplied at the expense of state needs
Keywords:
material resources, prices for agricultural products, government order, payback of resources, allowances, managementAbstract
The aim of the research is to develop tools that ensure the payback of material costs for agricultural products supplied at the expense of state needs.
Materials and methods. The methodological basis for the research was the results of scientific research on improving the pricing mechanism based on the cost approach, regulatory and legal documents of the Republic of Belarus. The information base was the data of the National Statistical Committee of the Republic of Belarus, agricultural organizations. The types of products, material costs, pricing tools based on the cost approach, state needs are accepted as the object of research; the subject is material cost management processes and algorithms for determining production and economic indicators in terms of cost recovery. The following methods were used in the research process: monographic, abstract-logical, normative, expert assessments, etc.
Results. The results of the research reflect the objective need to differentiate the tools for managing material resources in agriculture, which is associated with special conditions for the sale of products (at the expense of state needs, under concluded contracts, etc.). Within the framework of the research, emphasis is placed on agricultural products supplied at the expense of state needs. This kind of research made it possible to propose a pricing mechanism for effective management of material resources in the production of agricultural raw materials supplied for state needs, which includes two ways of its implementation: flexible, based on an algorithm for justifying the levels of advance payments for delivered products, taking into account the price situation of raw materials and food markets, and radical approaches, presented through the directions of improving the current practice of forming purchase prices in the context of increasing the efficiency of the use of material resources at the regional level and the methodology for determining the price of agricultural products to stimulate innovative solutions.
Conclusion. It is proved that in the conditions of dynamic changes in market conditions, prices for agricultural products supplied for public needs do not always provide a high level of cost recovery. In this regard, it is proposed to focus on certain functions of prices, including stimulating the introduction of resource-saving technologies; a pricing mechanism has been developed for the effective management of material resources in the production of agricultural raw materials supplied at the expense of state needs, which includes flexible and radical ways of its implementation; the directions of improving the practice of forming purchase prices in the context of increasing the efficiency of the use of material resources at the level of individual regions are proposed, and a methodology for determining the price of agricultural products to stimulate innovative solutions is developed.
References
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