Cost management in the agricultural production: the cost of the factors affecting the direction and its optimization

Abstract. The article deals with the problem of cost management in the production of agricultural products, discussed the factors affecting the cost of, and directions for its optimization. The analysis of the dynamics of agricultural production costs by the example of milk in a particular business entity, the cost structure for the production of milk. It was found that the optimization of the cost of agricultural production has become more possible through the introduction of innovative production technologies and management systems.