Management of efficiency of agricultural production on the basis of margin approach

Abstract

The article presents the main directions of realization of the concept of the margin approach in forming the economic efficiency of agricultural production.the conceptual approaches generalized and systematized to the management of production costs of agricultural products, the proposed definition of "cost control" from the perspective of the situational approach. Theways of improvement of methods of formation and calculation of costs were formulated which based on the concept of fixed and variable costs, marginal income, that generate a target profit in the organization as a reference or threshold points of its development, as well as to calculate these non-traditional local practices performance – the long and short of the lower limit of the price of the product. A simplified method of determining the contribution margin presented for possible use in economic activities of agricultural groups. Possible implementation of the presented method are shown for the formation of costs and assessment of economic efficiency of agricultural production.