Keyword: «cvp approach»

The article is devoted to the methodological and applied features of the analysis of indicators of the volume and structure of crop production in the light of the methodology of the CVP approach. Theoretical and methodological features of the optimal design of the structure of production of crop production of agricultural organizations are considered. Deterministic and economic-statistical models of control parameters serve as a tool for such design. A technique for analyzing the structure of crop rotation is proposed, taking into account the elimination of risks of unprofitable production in abnormally negative natural-climatic and trade-political conditions. The purpose of such an analysis is to develop a business plan for the structure of sown areas of crops, eliminating the risk of losses. The applied part of the analysis was carried out according to the data of the agricultural organization. According to the organization's data, an analysis was made and a structure for the use of land resources was proposed, excluding losses.