OPTIMISATION OF CROP PRODUCTION COSTS IN FRONTLINE AREAS

Authors

DOI:

https://doi.org/10.32782/2617-5940.1.2024.1

Keywords:

agriculture, crop production, costs, cost optimisation, frontline areas

Abstract

The full-scale war that began on 24 February 2022 has become one of the most negative factors in the development of agriculture in Ukraine. Agriculture, as a key and strategically important sector of production, is currently in a difficult situation as a result of the enemy's aggressive actions and the destruction caused by it. The situation of agricultural enterprises located in the frontline areas is particularly negative, as they are constantly suffering from enemy shelling and face a number of threats to production. Despite this, they continue to operate, however, under such conditions, there is a growing likelihood of additional costs that may reduce the cost of crop production and cause a decrease in the level of profit from sales. Therefore, there is a need to develop ways to optimise production costs, which is the focus of this study. The issue under study is not sufficiently studied in scientific circles, which increases the importance of this work for national science. The purpose of the study: to identify ways to optimise the costs of crop production in the frontline areas as a factor in reducing production costs and generating more profit in conditions that are difficult for agricultural development. Research methods: analysis of scientific sources devoted to the research question, the method of systematisation and generalisation. Originality and value of the stud.: The article identifies the main aspects of optimising the costs of crop production in the context of agricultural enterprises located in the frontline areas. Important steps that should ensure optimisation of production costs in this case are presented. The results obtained are important for improving the current state of agricultural development in Ukraine. The study is also of great scientific importance, given the insufficient study of this issue by Ukrainian scholars, despite its high relevance and value from a practical point of view. In the future, the issue under study requires further consideration, in particular, in terms of implementing the above steps in the practice of real enterprises operating in the frontline areas.

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Published

2024-05-30

How to Cite

Vakulenko, V., Mialkovskyi, V., & Liu, Y. (2024). OPTIMISATION OF CROP PRODUCTION COSTS IN FRONTLINE AREAS. Збірник наукових праць Державного податкового університету, (1), 3–7. https://doi.org/10.32782/2617-5940.1.2024.1