Agrarian Economy 2021 Т. 14 № 3-4: 101-108


R. Andrushko, Candidate of Economic Sciences, associate professor
ORCID ID: 0000-0003-1235-4511
Z. Myronchuk, Candidate of Economic Sciences, associate professor
ORCID ID: 0000-0002-7044-6695
S. Kulyna
ORCID ID: 0000-0001-7343-2822
Lviv National Agrarian University


In the market economy, product quality is extremely important to improve the economy competitiveness. The economic rivalry of economic entities, their struggle for markets is focused not only on prices, but largely on non-price factors. Among the main factors, one distinguishes advertising, creating favorable conditions for products sale, providing after-sales customer service.

It is clear that at the same price, a better-quality product will be in greater demand. At the same time, the company's significant improvement of product quality, comparing to similar products of competitors, makes it possible to increase its price without losing customers and even growing sales.

Agricultural enterprises that aim to introduce a system of continuous product quality management should develop their own system of measures to organize financing, accounting and costing of agricultural products. In its turn, it will help increasing their level of competitiveness and efficiency in general.

The applied nature of institutional regulation of the process of agricultural product quality is substantiated in the research. For successful competition of agricultural products at the foreign market, it is advisable to conduct an external quality audit.

Internal audit of product quality should be conducted to identify opportunities for improvement, to monitor performance and improve processes and labeling.

The principles and objective necessity of methodical support of accounting for the costs of agricultural products in the context of European integration have been formed.

Prospects for the further research include studying the reflection base of scientific and technical developments in terms of product quality management in the context of digitalization, and identifying basic approaches to increase competitiveness of agricultural enterprises.


agricultural enterprises, quality of agricultural products, quality costs, accounting support, HACCP system



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