Dmytro Shyian

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.

The current stage of land relations in the agrarian sector is characterized by significant development of lease relations. Today, these relationships are heavily influenced by competition for land tenure, leading to increased land payments. Considering this, as well as the prospects for the agricultural land market formation, the task was to assess the dependence of agricultural land rent on the intensity and economic efficiency of wheat, corn for grain, sunflower production. The research was carried out on the example of agricultural enterprises of Kharkiv region. Grouping, a graphical method was chosen as research methods. The subject of the study was also the rent dynamics for agricultural land in Kharkiv region and Iowa, the USA. The obtained results made it possible to establish the fact that the rent value depends on the total amount of expenses, and the expenses on the articles «wages», «depreciation». It is concluded that the reasons for this may be related to the investment of these enterprises in human capital and the fixed assets that make them lease on more favorable terms for share owners. No dependence was found between the rent value on the value of the yield and the financial result on the selected crops. At the same time, there is a clear tendency that with the increase in the value of the rent, there is an increase in the ratio of its value to the value of costs and income from the crop sector. It is concluded that this can lead to a decrease in investment opportunities for the enterprises with the highest level of lease payments for agricultural land.