Cost management as a tool to increase production efficiency

The article is devoted to the actual problem of increasing the efficiency of agricultural enterprises. The cost of the main production consists of the cost of production, the size of which directly affects the level of profitability. The article discusses the issue of accurate cost accounting, as well as their maximum reduction without loss of quality of products. The subject of the study was the problem of accounting efficiency as a tool to improve the efficiency of agricultural enterprises. The author suggests methods of increasing the cost efficiency of the main production and methods of optimizing accounting and analytical work.