THE WAYS TO INCREASE EFFICIENCY IN MANAGING THE COSTS OF CROP PRODUCTION UNDER MARTIAL LAW

Abstract

Over the past two years, during which a full-scale war has been going on in Ukraine, the state of agricultural production has deteriorated sharply. With this in mind, the article is aimed at identifying ways to improve the efficiency of cost management of crop production during martial law. Under current conditions, crop production is in a negative state as a result of enemy aggression, which negatively affects production, so it is necessary to take measures that will help improve the efficiency of cost management. The purpose of the study is to analyse the basics of cost management at an enterprise; to find out the main problems faced by agricultural producers during martial law; to identify ways to improve cost management of crop production under martial law, based on current problems and opportunities. First, a detailed analysis of the definition of "cost management" is carried out, according to which it is found that cost management at an enterprise engaged in the production of crop production is a purposeful process which affects the occurrence of costs and their changes during the organisation of economic activity. At the same time, this process is mainly aimed at reducing costs, which should thereby ensure a reduction in production costs and an increase in profits. The main tasks of the cost management process are defined. Particular attention is paid to the current problems faced by crop producers today. In addition, possible changes in the context of the main cost items are considered. The importance of introducing a high-quality information system for cost management at an agricultural enterprise, which will include specialised software packages for automating the processes of cost management accounting and their analysis based on artificial intelligence, and the introduction of information technology support programmes for cost management processes at an enterprise, is determined. Based on the research, the main ways to improve the efficiency of cost management are identified. If used, they will be able to improve the cost management of crop production under current conditions. The results obtained are important not only in terms of improving the efficiency of cost management at the enterprise, but also can help to improve the general condition of agricultural enterprises, as well as improve the current state of the industry as a whole.