Accounting, analysis and control of costs of operating activities at “Ploskivske” ALLC
Students Name: Palonko Sofiia Volodymyrivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2023-2024 н.р.
Language of Defence: ukrainian
Abstract: For the detailed formation of a cost plan at agricultural enterprises, it is appropriate to form a program of production costs, that is, using the known information, form a list of factors affecting the production process [1]. To ensure the effective use of input information in the management of operational costs, it is appropriate to systematize the step-by-step management decision making [2] For a thorough analysis of the company’s work, data for a certain period of time is needed, only on the basis of comparing the data, the accountant will be able to determine the reasons for the decrease in profit and, as a result, propose certain solutions. That is why the analysis of agrarian enterprises requires a systematic and complex approach that will make it possible to reveal the type of connections between economic operations and direct them to one goal - making a profit [3]. The main goal of conducting an analysis of the costs of operational activities in an agricultural enterprise is to determine the ways through which it is possible to ensure the rational use of the enterprise’s funds, and the main documents used for the analysis are the enterprise’s reporting [4]. The use of an effective internal control system in agriculture will allow optimizing not only the processes of planting and harvesting, but also the targeted use of technical means, which will contribute to increasing the solvency and competitiveness of the enterprise [5]. The subject of the study is the theoretical, methodological and practical features of the organization of accounting, analysis and organization of costs of the enterprise’s operational activity, taking into account the peculiarities of the agricultural activity of the enterprise under study. The object of research in this work was the «Ploskivske» sewage treatment plant. The purpose of the master’s qualification thesis is a theoretical and practical study of the methodology of the enterprise’s accounting, analysis and control of the costs of operational activities in the agricultural company at the moment. Research results «Ploskivske» filling station operates in the agricultural market thanks to high-quality equipment and a strong customer base. A wide range of provided services, professional management - have been reflected in the constant increase of the share in the agricultural market. «Ploskivske» ALLC company is one of those that set the tone in the service of agricultural customers. In its organizational structure, the company indicated all departments and divisions that function to ensure the general goal of making a profit. Regarding the general economic characteristics of the financial condition of the "Ploskivske" ALLC, a different trend is observed in relation to certain indicators. So, for example, the net income during the analyzed period always increases, which led to an increase for the period by 38.79% or by UAH 18,433.6 thousand, which is positive for any enterprise. In turn, the cost of manufactured products has the same trend. Unfortunately, the upward trend was not preserved in the number of employees, the total number of which decreased by 52.5% or 42 persons during the period under study. The value of fixed assets also decreased, but the total value of non-defense assets still increased, which is positive for the company. The cost of equity in 2018 was 124.05% higher than in 2022. However, this is not an indicator of negative activity. I would even say the opposite. Sharp changes in debt indicators and «jumps» in the company’s profit and loss indicate permanent changes in the company’s management policy. That’s how, during the studied period, the company’s activity underwent various changes, its work was significantly affected by COVID, and even more so by the war. But every time, Ploskivske ALLC found an opportunity to get out of the «crisis loss» situation and make a profit. The work also considered the peculiarities of conducting and documenting, organization and methodology of accounting of operating costs, characterized the state of their computerization at the base enterprise. Key words: operating costs, agricultural enterprise, cost of production List of used literary sources. 1. Omecinska I. (2022). Peculiarities of the formation of costs of operational activity by elements / I. Ometsinska // Bulletin of the economy. - Issue 4. P. 159-174. 2. Lubar O. O., Hryhorash M. V. (2018). Organizational basis of construction of cost accounting of operational activities at the enterprise / O. O. Lubar, M.V. Hryhorash // Effective economy. - 2018. - No. 12. - Access mode: http://nbuv.gov.ua/UJRN/efek_2018_12_33. 3. Tomchuk O.F. (2020). Methodology of cost analysis of operational activity of an agricultural enterprise and directions for its improvement / O.F. Tomchuk // The scientific heritage. - No. 47. - P. 74-86. 4. Veryga Yu.A. (2021). Analysis of the cost management system of agricultural enterprises / Yu.A. Veryga, V.V. Padusenko, K.O. Kononenko // Economic studies. – No. 3 (33). - pp. 23-27. 5. Sahaydak R.A. (2017) Internal control in the management of agricultural enterprises R. A. Sagaidak // Economics and entrepreneurship: collection. of science pr. / Ministry of Education and Science of Ukraine, State Higher Secondary School "Kyiv. national economy University named after Vadim Hetman"; editor: I. M. Repina (chief editor) [etc.]. – Kyiv: KNEU, 2017. – Vol. 38. – pp. 221–230.