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Agrarian education and science

scientific journal

Analysis of efficiency of direct cost of works and determination of their reserves reduce the example of company

V.M. Sharapova, doktor ekonomicheskih nauk, professor Uralskogo gosudarstvennogo agrarnogo universiteta

(Ekaterinburg, ul. Karla Libknehta, 42).

In order for an enterprise to survive in a competitive struggle, to increase profits and cut costs, to ensure costeffective activities of the organization, it is necessary to improve the practice of managing production costs, taking into account the characteristics of a transition to a market economy period.

References:

1. Gruzinov V.P. Ekonomika predpriyatiya i predprinimatelstva. M.: SOFIT, 2014. 183 s.
2. Kovalev A.S. Pryamye zatraty: teoreticheskiy aspekt / A.S. Kovalev // Upravlencheskiy uchet. 2015. # 6. S. 3-10.
3. Kot E.M., Saburova L.V. Osobennosti ucheta zatrat gotovoy produktsii v byudzhetnom uchrezhdenii //Agrarnyy vestnik Urala. 2014. # 11 (129). S. 67-70.
4. Pilnikova I.F., Smolnikova E.S. Uchet zatrat na proizvodstvo kartofelya //Aktualnye voprosy sovremennoy ekonomiki. 2018. # 1. S. 189-192.
5. Igumennikov A.S. Razlichie ponyatiy «zatraty» i «rashody» // Molodoy uchenyy. 2015. #5. S. 275-278.
6. Trubochkina M.I. Upravlenie zatratami predpriyatiya: ucheb. posobie. M.: INFRA-M, 2014. 319 s.
7. Sharapova N.V., Mezenin N.A. Aprobirovanie metodiki ucheta zatrat v proizvodstve moloka po sisteme mezhdunarodnogo ucheta // APK: regiony Rossii. 2012. # 8. S. 35-42.
8. Sharapova N.V., Sharapova V.M., Borisov I.A. Optimizatsiya zatrat na personal // Gumanitarnye, sotsialno-ekonomicheskie i obschestvennye nauki. 2017. # 8-9. S. 311-314.
9. [Elektronnyy resurs]. Rezhim dostupa: http://studopedia.net/17_31201_osobennosti-derevoobrabativayushchego-proizvodstva-i-struktura-zatrat-pri-formirovanii-sebestoimosti.html.
10. [Elektronnyy resurs]. Rezhim dostupa: http://dlib.rsl.ru/rsl01004000000/rsl01004050000/rsl01004050271/rsl01004050271.

Federal State Budget Educational Institution of Higher Education "Ural State Agrarian University"

Address: 620075 Ekaterinburg, ul.Karla Libknekhta, 42,

+7 (343) 221-40-01; 371-33-63 - rectorate

+7 (343) 221-40-12 - accounting

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