Аuthors: O. G. LORETTS, candidate of agricultural sciences, professor,
G. YU. SIMYONKA, senior lecturer,
O. E. LIHODEEVSKAYA, associate professor,
Ural State Agricultural University (42 K. Libknehta Str., 620075, Ekaterinburg; tel: +7 (343) 371-33-63)
Abstract: Article is devoted to the evaluation of complex measures on accounting and control of production costs in order to achieve high productivity indicators of economic activity of agricultural enterprises. The use of standards variable costs allows you to plan costs and based on them to determine the effective indexes, and identify internal reserves to reduce costs in the production of milk. Such a mechanism of cost management allows you to quickly control costs and provide timely corrective actions to avoid negative results of operations. As a result, cost of 1 quintal of milk in the Agricultural production cooperatives “Lenin Testament” Irbitsky district of Sverdlovsk region is reduced by 2.4 %. With the mechanism of the production arm (leverage) is a calculation of the change in profit depending on the selling price of milk, as well as fixed and variable costs of production. The increase in selling prices of milk, as well as rapid change in the ratio of fixed and variable costs under varying conditions lead to a decrease in the effect of the manufacturing arm (leverage), which provides an increase in the potential formation of profit, operational cost control and preparation of various options for management decisions. Practical application of the proposed methods of cost management will allow to accurately determining the effective indexes such as the cost of 1 quintal of milk, profit and profitability.
Keywords: dairy cattle, economic evaluation, marginal analysis, leverage.
