Strategic analysis of expenses in the agricultural organizations

The main strategic tasks are considered submitted. The objects of management of these tasks are the enterprise expenses, process of their formation and decrease. There is a set of cost management systems. Each system is effective in certain economic conditions, depending on the purposes, laid down by the enterprise: target costing, kaizen-costing, direct costing. In a case of the target-costing realization of these tasks is necessary at a design stage of a new product. Realization of these tasks in the kaizen costing is necessary at a production phase of the new production. Direct costing will optimize the production program; reasonably determine the price of the new product, or failure to justify the need for new orders.