Tamara Kucherenko, Elena Matros, Olga Ratushna, Liudmyla Melnyk


In this study, attention is paid to the management of indirect costs by adjusting the proportion of indirect costs total cost of goods sold. The object of study is accounting and analytical support of management of indirect costs for the agricultural enterprise. The proposed accounting model of breakeven point, which consists of revenue from sales of goods – receipt of funds, constant (indirect) costs and variable costs – cash outflows and profit – difference of income and outflow of funds or financial result of economic activity. Using this model, in addition to the possibility of forming short and medium-term budgets of enterprises, allows to answer the question how will the profits when any other indicator models and under what conditions will reach the highest level of profit. Using the accounting model we developed a methodology of measuring the level of influence of changes in the share of indirect costs on performance indicators (profit, ROI) and the break-even level of production. In addition, the analyzed data 28 statistical reports of agricultural enterprises to determine the average percentage of indirect costs total cost of goods sold and found that the average share of overheads total cost of sales made up 9.03%. It is established that the correlation between the share of overheads total cost of sales and profitability implement direct. By increasing the proportion of indirect costs total cost of goods sold by 1% the level of profitability of realized production of grain will grow by 0,2719 %.


cost management; non-production (indirect) costs; the level of profitability of implementation; the accounting model of breakeven point of production; selling price; share of indirect costs in the total cost

Full Text:



Ax, C., & Greveb, J. (2017). Adoption of management accounting innovations: Organizational culture compatibility and perceived outcomes. Management Accounting Research, 34, 59- 74.

Bondina, N. N., Shpagina, I. E., Pavlova, I. V., & Bondin I. A., etc. (2017). Features of organization of accounting and allocation of indirect costs. Actual problems of accounting, analysis and audit in modern conditions: monograph. Penza, pp. 26-44.

Boehmke, B. C., Johnson, A. W., White, E. D., Weir, J. D., & Gallagher, M. A. (2016). The influence of operational resources and activities on indirect personnel costs: A multilevel modeling approach, The Engineering Economist, 61(4), 289-312.

Drury, C. (2012). Management and production accounting, M.: YUNITI-DANA, 1423 p.

Dźwigoł, H. (2000). Budgeting – cost management system. In J. Chuangxin & Y. Shijian (Eds.), Technology innovation and to put it in practice, papers on the technology in coal industry (pp. 490- 493). Xuzhou, China: China University of Mining and Technology Press

Dźwigoł, H. (2010). Podejście systemowe w procesie restrukturyzacji przedsiębiorstwa. Gliwice: Wydawnictwo Politechniki Śląskiej. [in Polish].

Dźwigoł, H. (2013). Zarządzanie przedsiębiorstwem w warunkach XXI wieku. Gliwice: Wydawnictwo Politechniki Śląskiej. [in Polish].

Dźwigoł, H. (2015). Business Management. Oxford: Alpha Science International Ltd.

Dźwigoł, H. (2016). Modelling of restructuring process. Zeszyty Naukowe Politechniki Śląskiej, Organizacja i Zarządzanie, 99, 89-106

Dzwigol, H., & Wolniak, R. (2018). Controlling w procesie zarządzania chemicznym przedsiębiorstwem produkcyjnym [Controlling in the management process of a chemical industry production company]. Przemysl Chemiczny, 97(7), 1114—1116.

Dzwigol, H., & Dźwigoł-Barosz, M. (2018). Scientific Research Methodology in Management Sciences. Financial and Credit Activity: Problems of Theory and Practice, 2(25), 424-437.

Glushchenko, A. V. & Nelyubova, N. N. (2008). Cost accounting, calculation and budgeting in Agroindustrial complex: webpoage. M.: MAGISTR, 189 p.

Hendriksen, E., & Van Breda, M. F. (2000). Accounting Theory: Translated from English / Under the editorship of Professor Ya. V. Sokolov. M.: Finance and statistics, 576 p.

Ignatov, S. A. (2012). Management accounting direct and indirect costs of formation of the cost of garments by responsibility centers. Scientific analytical use of accounting systems, 2 (241). pp. 46-52.

Klychova, G. S., Zakirova, A. R., Zakirov, Z. R. & Valieva, G. R. (2015). Management Aspects of Production Cost Accounting in Horse Breeding. Asian Social Science, 11 (11), 308-312.

Kucherenko, T. E., Matros, O. M., & Pidlubna, O. D. (2018). Overhead and indirect costs of the enterprise as a tool of management accounting. Global and national problems of Economics: Electronic scientific specialized edition, 22. URL:

Marszałek-Kawa, J., Chudziński, P., & Miśkiewicz, R. (2018). Gospodarka globalna w świetle wyzwań Industry 4.0 [Global Economy in the Light of Industry 4.0 Challenges]. Toruń: Wydawnictwo Adam Marszalek. [in Polish].

Miskiewicz, R. (2017). Knowledge in the Process of Enterprise Acquisition. Progress in Economic Sciences, 4, 415-432.

Osadchy, E. A., & Akhmetshin, E. M. (2015). Accounting and Control of Indirect Costs of Organization as a Condition of Optimizing its Financial and Economic Activities. International Business, 9(7), 1705-1709.

Rostovtsev, O. S. (2016). Costs, costs and expenses: theoretical study of the entity from the standpoint of accounting. Innovative development of the economy, 2, 6 (36). pp. 198-206.

Sagunec, S. I. & Kmit',V. M. Methods of valuation and planning of overhead costs of the enterprise at the baseline. URL:

Terlovaja, V. I. (2017). Indirect costs of the enterprise: economic essence, classification, accounting and distribution. Scientific Bulletin: Finance, banks, investments, 3 (40), pp. 131- 135.

Vahrushina, M. A., & Pashkova, L. V. (2016). Budgeting in management accounting system small business: methodology and organization of production: monograph, Infra-M, 114 p.

Yatsiv, I., & Yatsiv, S. (2017). Impact of overhead expenses on formation of full costs of sold agricultural products. Journal 'Efektyvna ekonomika’, 4. URL:

Zuchewicz, Y. (2015). Wspyłczesne determinants of the development of accounting // Scientific Work of the University of Economics in Wroclaw, 388 "Theory of accounting, reporting and financial analysis", pp. 189-197.


  • There are currently no refbacks.

Copyright (c) 2019 Tamara Kucherenko, Elena Matros, Olga Ratushna, Liudmyla Melnyk

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN (Print) : 2449-7320

ISSN (Online) : 2449-8726