Keyword: «production costs»

The article reveals the method of marginal analysis as well as the theoretical and methodological aspects of the use of marginal analysis under the conditions of justifying management decisions in business system.

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.

The article considers competitiveness of an enterprise as an ability to work in market economy conditions. The author notes that scientific and technical level and the degree of production technology improving, the use of the latest inventions and discoveries, and the introduction of modern means of production automation influence the level of the enterprise’s competitiveness. The author managed to focus attention on the fact that competitiveness depends on the degree of customer satisfaction with the goods and is determined only by the totality of properties that are of undoubted interest for a certain group of buyers.