THE IMPACT OF THE COST OF PRODUCTION ON THE FINANCIAL RESULTS OF THE ENTERPRISE
The article reflects the influence of the cost of production on the financial results of the activities of enterprises in the agricultural sector. The cost of production is the most important indicator of the economic efficiency of agricultural production. Its reduction is one of the urgent tasks of agricultural production, since the profit from sales, the level of profitability and the overall financial condition of the enterprise depend on the level of production costs.