CRITERIA FOR ECONOMIC EVALUATION UNPRODUCTIVE COSTS FOR DAIRY CATTLE MAINTENANCE

Costs are an important economic category that have a decisive influence on the definition of pricing policies and the formation of financial performance of the enterprise, characterizing the level of organization of production and application of technologies. According to expediency of their spending, costs are divided into productive and unproductive. Unproductive costs arise in the event of a violation of technology, deficiencies in the organization of production, etc. Therefore, it is necessary to ensure that the economic evaluation of unproductive costs in breeding dairy cattle is carried out in order to determine their volume and specific weight in total expenses. An economic evaluation unproductive costs for dairy cattle maintenance should be carried out on the basis of criteria that take into account the main factors affecting the efficiency. These criteria include innovation, production, market, social and environmental. Their assessment under all criteria is conducted using the methods of economic analysis. The reasons and dynamics of their emergence should be the subject of a thorough study of management accounting and financial management of enterprises. According to the analysis of the structure of the cost of livestock production in state enterprises "Experimental farm "Niva" and "Experimental farm "Khrystynivske" that are part of the network of the Institute of Animal Breeding and Genetics nd. a. M.V.Zubets NAAS (Cherkasy region) (Table 1 ), in the structure of the cost of milk production the largest share is the cost of feed (42.6%) and labor remuneration combined with accrual (20.4%). In the production of live weight of cattle for feed and wages account for 76.6% of all costs. Rational use of feed is one of the main ways to strengthen the economy of the enterprise. In order to avoid unproductive costs, it is necessary to observe all technological stages of production, storage, distribution and feeding of forages. Provision for increasing the efficiency of feed costs is to increase the conversion of feed to products and reduce the cost of the diet and its individual components. In particular, finding suppliers with lower prices for concentrated feeds and milk replacers, growing fodder crops with higher nutrition. The system for keeping animals is also important. For example, with untied, labor costs by 67% lower than with tied, the profitability of milk production is increased by 4%. The most economic losses to farms are caused by diseases of the mammary gland, which lead to a decrease in the milk productivity of cows, the quality of milk; an increase in the incidence of calves, and the abandonment of livestock. At present, the total unproductive costs of udder disease are estimated at the equivalent of 5-8% of the gross annual income, or from 2.6 to 4.1 thousand UAH. per cow. Other unproductive costs of dairy cattle maintenance of productivity direction are financial losses from the reduction of genetic potential, prolongation of the interotional period, the reduction of duration of the economic use of cows, the low quality of milk and the non-equivalent milk sales prices. Comprehensive economic assessment of unproductive costs, determined in accordance with innovative production, market, social and environmental criteria, will allow, in conditions of relative limited resources, to ensure the effective management of production processes of breeding dairy cattle, aimed at increasing profits.