Mykola Bozhko

Methodological and practical aspects of expenditure division into permanent and variable in crop production have been considered in the paper. A graphical method was used to determine the value of constant expenditure in the production of wheat and maize for grain on the example of agricultural enterprises of Kharkiv region. This analysis was carried out as a whole for all costs, as well as for individual articles. It has been found that the value of constant expenditure varies depending on the level of production intensity. Changes in the proportion of constant expenditure in their general value were nonlinear, characterized by a decrease in the relative magnitude of constant expenditure of enterprises with the most intensive level of production. This allows the given group of companies to have a higher level of competitiveness and a lower level of production risk. The author’s approach to determination of constant expenditure proportion has been proposed by calculation of the constant expenditure structure coefficient. This coefficient allows you to determine the proportion of constant expenditure more precisely by taking into account its value by individual articles. On the example of enterprises engaged in the production of wheat and corn for grain we have calculated coefficients of the constant expenditure structure. The obtained results have confirmed nonlinear dependence of changes in the value of constant expenditure, depending on the level of production intensity.