METHODOLOGICAL BASIS OF DECISION-MAKING ON THE BASIS OF THE «AGMEMOD» MODEL IN ACCOUNTING OF COSTS AND CONTROL OF THE COST OF AGRICULTURAL PRODUCTS FOR INVESTMENT ENSURE THE DEVELOPMENT OF THE AGRICULTURAL SECTOR OF THE ECONOMY

Abstract

Methodical approaches to cost accounting and assessment of biological assets of both plant and animal husbandry are considered in the article for the purpose of investment support for the development of the agrarian sector of the economy. Preliminary research was carried out, which made it possible to ensure the practical implementation of decision-making scenarios using the "AGMEMOD" model of partial market equilibrium in cost accounting and cost control of animal husbandry and crop production to achieve the planned indicators of investment and innovation development. The peculiarities of decision-making based on the "AGMEMOD" model in cost accounting and cost control of production problems for investment support of the agrarian sector of the Ukrainian economy are considered. It is proved that the model of partial market equilibrium "AGMEMOD" Ukraine includes three main modeling blocks. At the same time, the following are distinguished: a) database, b) model specification; c) modeling assumptions. The proposed version of the model includes the following products: wheat, barley, corn, oats, rye, rapeseed, sunflower seeds, oil, soybeans, oil, beef, pork, lamb, poultry, milk and dairy products, eggs. The database includes data on the prices of agro-food products, the production of plant and crop products, the use, import and export of products that are included in the model. It is pointed out that the constant lack of financial resources at the level of economic entities, underdeveloped infrastructure and suboptimal approaches and instruments of state regulation restrain the growth of production and, as a result, the processes of investment support for the development of the agrarian sector of the economy. It was concluded that changes in agrarian policy will contribute to the elimination of factors that become an obstacle in terms of the realization of significant potential in animal breeding, production of plant products, formation of supply for such products. The toolkit in the aspect of decision-making based on the partial equilibrium model "AGMEMOD" in cost accounting and control of the cost of production of both crop and livestock production for investment support for the development of the agrarian sector of the economy has been determined.