Cost management model of the winter grain production
In article the registration model of management by expenses of production winter grain, focused on timely adoption of administrative decisions by means of interrelation and interdependence definition between such categories as the price, organization expenses, the volume and structure of realization of production is considered. Presents a model of cost accounting and production of plant growing on the accounts management accounting allows to carry out account and control of costs at the moment of their implementation, identify deviations prior to the completion of the production process, to link the performance of each of responsibility centers and enterprises in General, to carry out operational control, analysis and planning.