Optimization of costs of a large agro-industrial enterprise based on the division of cash flow by responsibility centers
Keywords:
budgeting, cash flows, large-scale agro-industrial enterprises, costs, expenses, income, production potential, cost, transfer priceAbstract
The aim of research is to substantiate promising tools for the development of large-scale agricultural production on the principles of self-financing and self-sufficiency in order to optimize costs and activation internal reserves. Materials and methods. The theoretical and methodological basis for the research was research papers of domestic and foreign scientists on the problem of methodological tools for analyzing material and monetary costs, as a basic condition for identifying reserves for reducing the cost of agricultural products when conducting large-scale production. The information base for the research is legal acts, publications of research institutions and higher educational institutions. The following methods were used as tools: graphical, dialectical, logical, mathematical, synthesis and analysis. Resalts. As a result of research, a new algorithm for generating cash flows across the centers of responsibility of a large-scale agricultural enterprise based on budgeting has been developed, and an original method for determining transfer prices for products used in on-farm turnover has been created. Conclusions. As a result of the research, tools have been developed that make it possible to increase the efficiency of using the production potential of a large-scale agro-industrial enterprise, to use internal resources for optimizing the costs of production activities, and to move to an optimal model of functioning of a large-scale agro-industrial enterprise on the principles of self-financing and self-sufficiency.
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