Optimization of productive costs on the basis of the marginal utility

After analyzing trends and patterns of development of the economic mechanism of resource saving in agricultural production an inverse dependence relationship has been established between the efficiency of agricultural production from the level of its resource intensity; and it has been proved that it is reasonable to reduce not all production costs, but only those types that affect the efficiency indicators of production in a negative way, and, conversely, it is reasonable to increase those types of production costs that are able to ensure the growth of productive indicators of economic activity at an agricultural enterprise. The conducted study is based on a reasonable assumption about the possibility of improving the efficiency of resource consumption with the use of an algorithm for allocation of production resources with consideration of the marginal utility of their costs. The scientific hypothesis was verified on the example of agricultural enterprises of grain specialization in the Kurgan region of the Russian Federation. Calculations showed that the optimized cost structure for grain production at agricultural enterprises of grain specialization in the Kurgan region reduces the resource intensity of marketable grain in comparison with its existed average value by 0.086 rubles or by 8.9%, increases the profit from the sale of marketable products by 194277 thousand rubles or by 30.6%, including per 1 hectare of grain crops - by 260.4 rubles or by 30.6%, for 1 centner (100 kilograms) of grain produced - by 24.1 rubles or 36.9%. The level of profitability at the same time increases by 11.4%. Thus, the economic efficiency of grain production at agricultural enterprises of grain specialization in the Kurgan region increases at allocation of production costs with consideration of their marginal utility