COST ANALYSIS IN FRUIT AND VEGETABLE PROCESSING PLANTS
DOI:
https://doi.org/10.5281/zenodo.18726136Abstract
This article examines the theoretical and practical aspects of analyzing production costs at fruit and vegetable
processing enterprises. The study focuses on grouping costs by economic elements, functional areas, and responsibility
centers, identifying the key drivers influencing cost formation, and substantiating management decisions. The empirical
analysis was conducted based on data from East Agro International LLC, Asian Jam LLC, and Green World-Group LLC
for the period 2021–2024. The results confirm that changes in the share of materials, energy, labor, and manufacturing
overhead costs directly affect production efficiency, cost levels, and profitability. It is demonstrated that cost analysis
can serve as an effective management signal system, enabling the identification of hidden reserves and improving the
efficiency of resource utilization. The study’s conclusions provide a basis for developing practical recommendations aimed
at enhancing cost management and optimizing production costs at fruit and vegetable processing enterprises
Keywords
fruit and vegetable processing, cost analysis, production cost, management accounting, economic elements, cost drivers, unit cost, auxiliary production, allocation bases, production efficiencyReferences
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