Analysis of the expenses portion in the oil crops production in agricultural enterprises of the Krasnodar region

Decreasing of net cost as generalized indicator of the intensification level in agricultural crops production which forming under a complex of the intensive factors including a yield level, is an actual issue within market economy. Therefore, determination of optimal structure and expenses for crops production allows to reveal the current reserves decreasing net cost. Analysis of sunflower cultivation in the Krasnodar region showed the change-over from extensive development of the sector to introduction of adaptive crop management system is going on from the mid 2000s. Till that time cultivation if this crop was inert, and changes in cost values corresponded to inflation rates. By 2015, spread between inputs per a sowing hectare and cost value, calculated with inflation coefficient, had been increased by three times. The conducted researches showed that, whereas problems in work for agrarians under high press of debt overburden and negative impact of cost disparity, level of expenses per a sowing area unit totally is equal to cost of resources included into recommendations to regional agrotechnics of oil crops production. But at the current stage of development, the expert redistribution of fundsto the main cost items due to scientifically substantiated recommendations. So it is reasonably to conduct trainings for specialists of agrarian sector, on-line consultations with specialized institutes, and trained financial accounting and analytic approach in work of planned-economy service. At realization of the present terms, a real level of expenses in farms of the region proves the necessary conditions for receiving of the high yields of oil crops.