On applying the correlation and regression technique in an enterprise costs management problem

In the paper, the problem of analysis of changing the self-cost value of products of processing agricultural enterprises regarding costs changes of producing is studied. The investigation of the problem is based on methods of theoretical and statistical analysis and mathematical modeling. The dependence to be examined is mathematically modelled as a directly proportional dependence between the average statistical accession costs rate of production and its self-cost index. Within the mathematical model under consideration, it is stated that the relationship being studied is correlative and the correlation dependence structure is established as nonlinear regression. Materials of data processing are deduced by graphs to illustrate basic results obtained in the paper for fruit and vegetable processing enterprises.