A.I. Latysheva, kand. ek. nauk, dotsent, Permskiy gosudarstvennyy agrarno-tehnologicheskiy universitet imeni akademika D. N. Pryanishnikova.
This scientific article studies the concept, essence and significance of costs in agricultural enterprises of the dairy subcomplex. The features of the definition (formation) of costs are studied on the example of the regional agricultural enterprise "VEMOL". The classification of production costs is presented. The factors that affect the cost of dairy products are identified, and ways to reduce costs are identified.
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