Keyword: «agricultural products»

The article deals with the transfer of agricultural enterprises on import substitution under sanctions. It was found that the most common form of financing of domestic enterprises to purchase new equipment and other agricultural equipment is a bank loan. But it is also currently developing Russian leasing market that is becoming more common as compared to credit. Leasing is an economic and legal relationship for the acquisition of the ownership of property and the subsequent surrender of its lease.

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.