Cost management of oil products and services payment of the third organisations in wheat production
The purpose of the article is to highlight the research results of management of the amount and share of the costs for oil products and services payment to the third organizations in wheat production. During the research, the following methods were used: dialectical, abstract and logical, analytical grouping, multifactor correlation and regression analysis. As an element of scientific novelty there’s grounded reasonability for model interconnection of the oil products costs and services payment to the third organizations with the full polynomial function. This allows to determine optimal levels of the costs for the analyzed items, which ensure maximization of technological or economic efficiency. Besides it, there’s a possibility to establish the optimal proportion of allocation of a fixed amount of costs by two types of analyzed expenditures, which ensures maximal return from each of them. It’s established that due to the difference in the dynamics of prices for oil products and the tariffs for services of the third organizations, implementation of the operations by their own for the total costs for oil products and for services payment to the third organizations up to two thousand UAH is inexpedient. At the same time, it is economically expedient to increase the integral indicator of the costs for oil products and services payment to the third organizations to 3.8 thousand UAH per hectare. This will ensure maximization of the marginal profit at the level of 9.1 thousand UAH per hectare. At the same time, the economically justified part of the costs for oil products in the integral volume of the costs will be 15%, and the costs share for services payment to the third organizations will not exceed 85%. Tabl.: 1. Figs.: 3. Refs.: 28.