Tamara Kucherenko, Elena Matros, Olga Ratushna, Liudmyla Melnyk


In this study, attention is paid to the management of indirect costs by adjusting the proportion of indirect costs total cost of goods sold. The object of study is accounting and analytical support of management of indirect costs for the agricultural enterprise. The proposed accounting model of breakeven point, which consists of revenue from sales of goods – receipt of funds, constant (indirect) costs and variable costs – cash outflows and profit – difference of income and outflow of funds or financial result of economic activity. Using this model, in addition to the possibility of forming short and medium-term budgets of enterprises, allows to answer the question how will the profits when any other indicator models and under what conditions will reach the highest level of profit. Using the accounting model we developed a methodology of measuring the level of influence of changes in the share of indirect costs on performance indicators (profit, ROI) and the break-even level of production. In addition, the analyzed data 28 statistical reports of agricultural enterprises to determine the average percentage of indirect costs total cost of goods sold and found that the average share of overheads total cost of sales made up 9.03%. It is established that the correlation between the share of overheads total cost of sales and profitability implement direct. By increasing the proportion of indirect costs total cost of goods sold by 1% the level of profitability of realized production of grain will grow by 0,2719 %.


cost management; non-production (indirect) costs; the level of profitability of implementation; the accounting model of breakeven point of production; selling price; share of indirect costs in the total cost

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ISSN (Print) : 2449-7320

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