Application of analytical tools in managing the cost of agricultural products

UDC 657.01

Authors

Kempf A. A.,
graduate student Department of Accounting Management Accounting Stavropol state agrarian University, Stavropol

Abstract

In this article, the method of determining the break-even point of grain production is considered, as well as the relevance of applying the break-even analysis for rational use of finished crop products and the subsequent in-crease in revenue from its sale.

Keywords

break-even point, grain crops, graphical method, margin in-come method, mathematical method, fixed costs, direct costs.