Cycle-oriented approach to building a model of production costs

¹ Ryazan State Agrotechnological University named after P.A. Kostychev, 390044 Ryazan, Russia
² Lobachevsky State University of Nizhny Novgorod, 603950 Nizhny Novgorod, Russia

^* Corresponding author: dikusar85@mail.ru

Abstract

Modern science and practice does not have a sufficient set of cost management tools, taking into account the duration of the production cycle, characteristic of agricultural activity. The implementation of a cycle-oriented approach to building a model of production costs was based on studying the existing options for classifying production costs, which were supplemented with features from the perspective of managing long production cycles. As a result of the study, a model of production costs was built from the point of view of a cycle-oriented approach, as well as a model of production costs from the standpoint of features of a long production cycle. The model can serve as the basis for the formation of the information space of cost management, control and cost analysis in the economy of agricultural enterprises.