Nowadays market economy deals with the cost reduction, thus minimizing and managing costs is becoming the primary tool to increase profit. In a highly competitive marketplace with external economic restrictions (sanctions and import substitution policies), agricultural organizations face a range of challenges requiring systematic cost management. Currently the main factors, influencing production costs, are still as limited pricing power, increasing resource costs, and logistical workload. Enterprise efficiency is largely determined by the quality of production cost management. One of the key factors in efficient resource management is the production cost per unit of output. The cost of primary agricultural products, crop and livestock, increased significantly in the Penza region between 2000 and 2024. The research analyzes the primary costs at agricultural enterprises in the Penza region, as well as manufacturing costs for primary production. After having analyzed production cost it was noticed, that the majority of production costs (76-79%) are related to manufacturing costs. An additive factor model was designed to analyze agricultural production costs. It was found that the influence of various factors on overall cost growth was unstable. At the same time, factors with increasing influence were identified, which require to focus on within the resource management.
Bondina et al. (Wed,) studied this question.