DETERMINATION OF DIRECTIONS OF IMPROVEMENT THE ORGANIZATIONAL AND ECONOMIC MECHANISM OF DIVERSIFICATION OF USED RESOURCES AND MANAGEMENT OF PRODUCTS MANAGEMENT
Topicality. In the context of globalization of the world economy, enterprises of different industries, associated with the interpenetration of technology and capital, are diversifying their financial and economic activities. The effectiveness of its implementation directly depends on the timely focus on the types of goods, works, services that are in demand and competitive. Research on the competitiveness of products of various sectors of the economy is becoming increasingly important. The production of competitive products and ensuring the sustainable position of small and medium-sized enterprises in the agricultural market requires a change in production costs by creating a perfect management accounting system, which provides internal users with information for effective management. After all, the level of competitive products and the results of economic activity of the enterprise largely depend on the level of costs.
Aim and tasks. The purpose of writing this study is to identify areas for improving the mechanism of diversification of resource use and cost management in small and medium-sized businesses.
Research results. In order to effectively implement the diversification mechanism in the complex of agricultural enterprises, it is necessary to solve a number of micro- and macroeconomic problems. Particular attention should be paid to determining areas for improving the organizational and economic mechanism for diversification of resources used and cost management.
The sphere of agriculture as animal husbandry, which remains one of the main branches of agriculture of small and medium business, in relation to the production of competitive products, is studied. Despite the large amount of research, the issues of regulation and optimization of livestock production costs in the management accounting system remain unclear. Theoretical and methodological developments aimed at determining the methods of regulation and optimization of costs for livestock production in the management accounting system, which determines the relevance of the selected topic.
The regulation and optimization of costs for livestock production in the management accounting system, the expansion of the concept of «costs», methods of accounting for livestock costs and the main points of cost accounting in production.
The production of competitive products and ensuring a stable position of enterprises in the agricultural market requires a change in the cost of livestock products by creating a perfect management accounting system that allows internal users to provide information for effective management.
It is noted that in theory and practice there are a number of features of the classification of costs, which take into account various aspects of the agricultural enterprise and form a variety of information for effective management decisions. Thus, experience and research show that the organization of management accounting within a particular agricultural enterprise, focused on meeting the specific information needs of the management system, will ensure its success in dynamic economic conditions and help solve a wide range of problems to optimize livestock production costs.
Conclusion. Based on the study, it can be stated that the improvement of the diversification mechanism should be defined as a set of methods and forms of management activities aimed at identifying and rational use of the most profitable opportunities to achieve the goals. The management system of production diversification includes methods and procedures of analysis, planning and control, as well as feedback, which allows to improve the quality of management decisions.
Further research has been formed on the formation of a system of accounting for the cost of livestock products, capable of generating information flows for management decisions, which requires a sound approach to determining the objects of accounting and costing, establishing their relationship and interdependence.
2. Belova I. (2015). Sutʹ upravlinsʹkoho obliku ta yoho mistse v systemi upravlinnya pidpryyemstvom. [The essence of management accounting and its place in the enterprise management system]. Innovative economy. № 2 (57). 240–245, [in Ukrainian].
3. Golov S. (2007). Chy pereshkodzhaye P(s)BO 16 «Vytraty» ekonomichniy roboti na pidpryyemstvi? [Does UAS 16 «Expenses» hinder economic work at the enterprise?]. Accounting and auditing. № 5. 3–10, [in Ukrainian].
4. Hutsaliuk O. (2020). Obgruntuvannya orhanizatsiyno-ekonomichnoho mekhanizmu rehulyuvannya vytrat vyrobnytstva produktsiyi pidpryyemstv ahropromyslovoho kompleksu Ukrayiny. [Substantiation of the organizational and economic mechanism of regulation of production costs of the enterprises of the agro-industrial complex of Ukraine]. Substantiation of the organizational and economic mechanism of regulation of production costs of the enterprises of the agro-industrial complex of Ukraine. Peculiarities of socio-economic progress of the national economy in terms of information and technological challenges : a collective monograph / for science. ed. L. Kvasniy, I. Tatomir. Truskavets : Posvit. 102–111, [in Ukrainian].
5. Hutsaliuk O., Bondar Іu. (2020). Metody rehulyuvannya ta optymizatsiyi vytrat vyrobnytstva produktsiyi ahrosektoru v systemi upravlinsʹkoho obliku maloho i serednʹoho biznesu. [Methods of regulation and optimization of production costs of agricultural sector in the system of management accounting of small and medium business]. Naukovyy visnyk Ivano-Frankivsʹkoho natsionalʹnoho tekhnichnoho universytetu nafty ta hazu. Vip. 2. Ivano-Frankivsʹk. 51–58, [in Ukrainian].
6. Davydovych I. (2008). Upravlinnia vytratamy. [Cost management]. Kyiv : Tsentr uchbovoi literatury, [in Ukrainian].
7. Len V. (2003). Upravlinsʹkyy oblik. [Management accounting]. Kiev : Knowledge-Press, [in Ukrainian].
8. Lukava I. (2003). Osoblyvosti diyuchoyi systemy upravlinsʹkoho obliku v roslynnytstvi. [Features of the current management accounting system in crop production]. Reform of accounting, reporting and auditing in the system of agro-industrial complex of Ukraine: Status and prospects. Ch. I. Problems of adaptation of accounting of agro-industrial complex of Ukraine to international rules and requirements / ed. P. Sabluka, M. Demyanenko, V. Beetle. Kyiv : Institute of Agrarian Economics. 49–58, [in Ukrainian].
9. Paliy V. (2009). Upravlencheskyy uchet yzderzhek y dokhodov. [Management accounting of costs and revenues]. Moscow : Infra-M, [in Russian].
10. Tkachenko N. (1997). Bukhhaltersʹkyy oblik na pidpryyemstvakh z riznymy formamy vlasnosti. [Accounting at enterprises with different forms of ownership]. Kyiv : A.S.K, [in Ukrainian].
11. Farion V. (2013). Sutnistʹ vytrat yak ekonomichnoyi katehoriyi. [The essence of costs as an economic category]. Bulletin of the Chernivtsi Trade and Economic Institute. Vip. 1 (49). Economic sciences. 44–47, [in Ukrainian].
12. Pro bukhhaltersʹkyy oblik ta finansovu zvitnistʹ v Ukrayini. [On Accounting and Financial Reporting in Ukraine]. Law of Ukraine of July 16, 1999 r., № 996-XIV (as amended). 1999, № 996-XIV. URL: www. ligazakon. ua. [in Ukrainian].
13. Polozhennya (standart) bukhhaltersʹkoho obliku 16 «Vytraty». [Regulation (standard) of accounting 16 «Expenses»]. URL: http://buhgalter911.com, [in Ukrainian].
14. Instruktsiya Pro zastosuvannya «Planu rakhunkiv bukhhaltersʹkoho obliku aktyviv, kapitalu, zobov'yazanʹ i hospodarsʹkykh operatsiy pidpryyemstv i orhanizatsiy». [Instruction on the application of the «Chart of Accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations»]. URL: https://zakon.rada.gov.ua/laws/show/z0893-99#Text, [in Ukrainian].
15. Hutsaliuk O., Yaroshevska O., Shmatko N., Kulko-Labyntseva I., Navolokina A. (2020). Stakeholder approach to selecting enterprise-bank interaction strategies. [Stakeholder approach to selecting enterprise-bank interaction strategies]. Problems and Perspectives in Management, [in English].
16. Butenko A.I. (2020). Teoretychni zasady formuvannya rynku innovatsiynykh tekhnolohiy. [Theoretical bases of formation of the market of innovative technologies]. Institute of Market Problems and Economic and Environmental Research of the National Academy of Sciences of Ukraine. Odessa. IPREED NASU, 130 p.
17. Burkinsky B.V., Laiko O.I., Andreeva N.M. (2020). Dominanty staloho rozvytku rehioniv Ukrayiny. [Dominants of sustainable development of the regions of Ukraine]. Institute of Market Problems and Economic and Environmental Research of the National Academy of Sciences of Ukraine. Odessa: IPREED NASU, 620 p.
18. Burkynskyi B.V., Goryachuk V.F., Laiko O.I., Lysiuk V.M., Shlafman N.L., Bondarenko O.V. 92021). Stratehizatsiya rozvytku pidpryyemnytsʹkoyi diyalʹnosti na osnovi pryntsypiv pidvyshchennya produktyvnosti pratsi (na prykladi Ukrayiny). [Strategizing the Development of Entrepreneurial Activity Based on the Principles of Increasing Productivity (on the Example of Ukraine)]. Comparative Economic Research Vol. 24. № 2. https://czasopisma.uni.lodz.pl/CER/issue/archive.