agroprobПроблемы агрорынкаProblems of AgriMarket1817-728X2708-9991Казахский научно-исследовательский институт экономики агропромышленного комплекса и развития села10.46666/2026-1.2708-9991.21agroprob-2459Research ArticleСлово молодым ученымThe word to young scientistsФормирование себестоимости производственного цикла подсолнечного масла: исследование масложировой промышленности Костанайской области КазахстанаFormation of the cost of the sunflower oil production cycle: a study of the oil and fat industry of Kostanay region of Kazakhstanhttps://orcid.org/0009-0002-3220-6209КужемратоваС. С.KuzhemratovaS. S.

Кужемратова Сален Сонгыбековна – основной автор; докторант Ph.D образовательной программы «Экономика»

110000 ул. А.Байтурсынова, 47, г.Костанай

Kuzhemratova Salen Songybekovna – The main author; Ph.D student of the Educational Program of Economics

 110000 А.Baitursynov str., 47, Kostanay

kerneru@mail.ruКостанайский региональный университет им. А. БайтұрсынұлыКазахстанA. Baitursynuly Kostanay Regional UniversityKazakhstan20261804202601230239Copyright © Кужемратова С.С., 20262026Кужемратова С.С.Kuzhemratova S.S.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://www.jpra-kazniiapk.kz/jour/article/view/2459

В рамках прогнозируемого роста мирового спроса на продовольствие и возросших рисков для продовольственного обеспечения все большее значение приобретает повышение устойчивости агропродовольственных систем. В статье рассматривается структура и динамика затрат на производство подсолнечного масла на примере масложировой промышленности Костанайской области Республики Казахстан. Цель - выявление ключевых факторов формирования себестоимости, оценка влияния отдельных статей расходов и обоснование направлений повышения экономической стабильности отрасли. Методы - структурный и факторный анализ издержек, расчет доли затратных элементов и соотношения их воздействия на цены (базовые экономические формулы) были применены к обобщенным статистическим показателям подсолнечного масла для определения наиболее важных стоимостных категорий и изменения на колебание производственной стоимости. Эмпирическая база включает данные Бюро национальной статистики Агентства по стратегическому планированию и реформам Республики Казахстан за 2020–2024гг. В условиях ограниченного доступа к детализированной финансовой отчетности предприятий использовался метод долевого распределения расходных средств на произведенную продукцию. Результаты – показана доминирующая роль материальных затрат, составляющих более 94% стоимости единицы рыночного продукта, что свидетельствует о высокой сырьевой зависимости масложирового сектора и его подверженности ценовым вариациям. Влияние ресурсных вложений на оплату труда и амортизацию остается второстепенным. Увеличение стоимостных показателей в наибольшей степени обусловлено подорожанием тарифов на сырье и услугами сторонних организаций. Выводы - обоснована необходимость оптимизации ресурсно-ориентированной политики, снижения материалоемкости, развития локальных производственных и логистических связей, внедрения комплексных инструментов управления финансовой нагрузкой по всей цепочке создания стоимости

In the context of projected growth in global food demand and increasing risks to food security, enhancing the sustainability of agri-food systems is becoming increasingly important. The article examines the structure and dynamics of costs for sunflower oil production using the example of the oil and fat industry of Kostanay region of the Republic of Kazakhstan. The objective is to identify key factors in cost formation, assess the impact of individual expense items, and substantiate directions for improving the economic stability of the industry. Methods include structural and factor analysis of costs, calculation of the share of cost elements and their impact on prices (basic economic formulas), applied to aggregated statistical indicators of sunflower oil to determine the most significant cost categories and changes affecting production cost fluctuations. The empirical base includes data from the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan for 2020–2024. Under conditions of limited access to de tailed financial reporting of enterprises, a method of proportional allocation of expenses to produced output was used. Results show the dominant role of material costs, accounting for more than 94% of the cost of a unit of market product, indicating high raw material dependence of the oil and fat sector and its vulnerability to price fluctuations. The impact of labor and depreciation costs remains secondary. The increase in cost indicators is largely due to rising prices for raw materials and services of third-party organizations. Conclusions substantiate the need to optimize resourceoriented policies, reduce material intensity, develop local production and logistics links, and implement comprehensive tools for managing financial burden throughout the value chain

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The authors declare that there are no conflicts of interest present.