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ISSN 2309-7671

Key title:
Agrarnoe obrazovanie i nauka

Abbreviated key title:
Agrar. obraz. nauka

FEATURES OF FORMATION OF COSTS OF DAIRY SUBCOMPLEX ON THE EXAMPLE OF REGIONAL AGRICULTURAL ENTERPRISES "VEMOL"

A.I. Latysheva, kand. ek. nauk, dotsent, Permskiy gosudarstvennyy agrarno-tehnologicheskiy universitet imeni akademika D. N. Pryanishnikova. Retsenzent: O.V. Tupitsyna, kand. ek. nauk, dotsent

This scientific article studies the concept, essence and significance of costs in agricultural enterprises of the dairy subcomplex. The features of the definition (formation) of costs are studied on the example of the regional agricultural enterprise "VEMOL". The classification of production costs is presented. The factors that affect the cost of dairy products are identified, and ways to reduce costs are identified.

References

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