摘要：In this paper the use of technique for analyzing in horse breeding is studied, which allows to simplify accountingand analytical support of cost management and control the amount of profit as a result of changes in variablecosts, selling prices and product mix of the given industry. Mastering this method, an accountant is able to modelvarious combinations of sales, costs and profits, choosing the one most suitable. When planning for a range ofproducts to be realized, the management decision was proposed to withdraw unprofitable product - horse meatfrom production. As a result of these calculations, it was found that this management decision was correct. Thewithdrawal of horse meat from production will improve the financial position of koumiss farm and lead toincreased profits.
