COST RECOVERY IN THE AGRICULTURE.

The PURPOSE of the present development is to analyze and evaluate costs by branch in agriculture and to propose approaches for their minimization in order to increase the financial results in the sector. On the basis of available statistical information and applied theoretical statements, a METHOD was chosen for the analysis of the return on costs related to the level and dynamics of cost-type profitability. The RESULTS of the analysis make it possible to determine the most efficient production on the basis of an optimal "profit-cost" ratio, with a focus on minimizing costs in the separate areas in agriculture. The CONCLUSION is related to finding a cause-and-effect relationship between the components of cost profitability, which is the basis for specific recommendations and opportunities to increase its level. In this regard, profit is considered as the main, but not the only factor for the growth of profitability in the agriculture. [ABSTRACT FROM AUTHOR]