TY - JOUR AU - Kucherenko, Tamara AU - Matros, Elena AU - Ratushna, Olga AU - Melnyk, Liudmyla PY - 2019/01/29 Y2 - 2024/03/28 TI - ACCOUNTING AND ANALYTICAL SUPPORT OF MANAGEMENT OF INDIRECT COSTS FOR THE AGRICULTURAL ENTERPRISE JF - European Cooperation JA - EC VL - 1 IS - 41 SE - Management DO - 10.32070/ec.v1i41.22 UR - https://european-cooperation.eu/index.php/EC/article/view/22 SP - 65-77 AB - <p>In this study, attention is paid to the management of indirect costs by adjusting&nbsp;the proportion of indirect costs total cost of goods sold. The object of study is&nbsp;accounting and analytical support of management of indirect costs for the agricultural&nbsp;enterprise. The proposed accounting model of breakeven point, which consists of revenue&nbsp;from sales of goods – receipt of funds, constant (indirect) costs and variable costs&nbsp;– cash outflows and profit – difference of income and outflow of funds or financial result&nbsp;of economic activity. Using this model, in addition to the possibility of forming short and&nbsp;medium-term budgets of enterprises, allows to answer the question how will the profits&nbsp;when any other indicator models and under what conditions will reach the highest level&nbsp;of profit. Using the accounting model we developed a methodology of measuring the&nbsp;level of influence of changes in the share of indirect costs on performance indicators&nbsp;(profit, ROI) and the break-even level of production. In addition, the analyzed data 28&nbsp;statistical reports of agricultural enterprises to determine the average percentage of&nbsp;indirect costs total cost of goods sold and found that the average share of overheads&nbsp;total cost of sales made up 9.03%. It is established that the correlation between the<br>share of overheads total cost of sales and profitability implement direct. By increasing&nbsp;the proportion of indirect costs total cost of goods sold by 1% the level of profitability&nbsp;of realized production of grain will grow by 0,2719 %.</p> ER -