SPECIFIC PROBLEMS OF FORMATION OF EFFICIENCY COSTS IN THE PRODUCTION OF CEREALS

Abstract

Abstract. Setting objectives. In today's conditions, the main direction of further growth of gross production in the field of plant growing is nitrification. It is noted that in recent years Ukraine has substantially increased both gross collections and export of grain crops. At the same time, there are significant reserves for further expansion of their production through further intensification. However, an appropriate economic mechanism should be created that will encourage producers to further increase their costs. That is what determines the relevance of the research.
Research results. The analysis of grain yield crop dynamics in Ukraine for the period from 1990 to 2018 made it possible to establish that in 2018 the maximum yield in Ukraine's history was achieved. Estimates of the impact of the level of costs on the economic efficiency of wheat production showed a direct interdependence between the level of expenditure and yield. In enterprises with a cost level of up to 4000 UAH / hectare, the yield was equal to 20.3 centners per hectare, at a cost level of 6000.1-8000 UAH / ha - 35.5 centners / hectare, with a consumption level of more than 10000 UAH / ha - 43.4 c / ha. Interdependence of the value of costs and profit was nonlinear in nature, characterized by the presence of a maximum level of financial result obtained with the cost of 6000,1-8000 UAH / ha. Constructionon the regression model of the interdependence of profit from the level of yield and individual items of expenditure has shown the reliability of the influence of the selected factors.
The analysis of the effect of the intensity of corn production on grain on economic efficiency showed a tangible relationship with the yield and profitability of this culture, and with a profitability indicator, such a link was not noted.
Conclusions. The study made it possible to establish that, firstly, crop yields play a pro-role role in generating a level of profitability. Secondly, there was a connection between the different nature of the amount of costs and profits in the production of wheat and maize for grain.