scholarly journals Costs as a Basic Component of the System of Accounting and Analysis of Livestock Production

2020 ◽  
Vol 22 (1) ◽  
pp. 50-58
Author(s):  
Tetiana Mulyk ◽  
Keyword(s):  
Animal Husbandry ◽  
Livestock Production ◽  
Basic Component ◽  
Production Costs ◽  
Efficient Production ◽  
Economic Activities ◽  
Livestock Industry ◽  
Current Trends ◽  
Livestock Products ◽  
The Cost

Introduction. The need to ensure efficient production of livestock products dictates the need to improve accounting and analytical support for the management of this process, and in particular the costs that are the main factor in the formation of the cost of livestock products. Purpose. The purpose of the article is to assess current trends in the livestock industry and study the essence of the concept of “costs”, determine their economic content and their importance as a basic component of the system of accounting and analysis of livestock production. Results. The article examines the costs as a basic component of the system of accounting and analysis of livestock production. The role of the livestock industry in food security, development of agricultural production and the country’s economy has been demonstrated. Production volumes and livestock has been analyzed. It has been noted that in today’s conditions, the peculiarity of the industry is the reduction of production and livestock, which occurs in farms of all forms of ownership. It has been determined that the main objects of accounting and analysis, control of which belongs to the competence of the enterprise, are costs. A critical assessment of similar categories: as “costs”, “costs” and “cost” has been introduced. It has been established that cost management in essence is the management of all economic activities of the organization, as it covers all aspects of production processes carried out at the enterprise. Accordingly, the main tasks of accounting for production costs has been identified. Concepts such as: cost centers, places of their origin, responsibility centers has been studied. Based on the development of P (S) BU 16 “Costs” structurizing of the enterprise costs has been made. The purpose, objectives and sources of cost analysis in the field of animal husbandry and the features of this industry, which must be considered in the organization of accounting and analysis has been determined. Conclusions. The process of production of livestock products is accompanied by the incurrence of costs, which either form the cost of finished products, or are recognized as expenses of the period. The costs incurred before the sale of products are often called costs. This indicates that the category of “costs” is decisive and fundamental for the interpretation and development of the essence of the concepts of “costs” and “cost”. This understanding allows to eliminate the ambiguity of interpretation in the categorical apparatus of accounting and to build a concept of organization of accounting and analysis in general and in the field of animal husbandry, in particular.

scholarly journals Mechanisms for implementing state policy in the development of animal husbandry in european countries

2020 ◽  
Vol 8 (5) ◽  
pp. 62-71
Author(s):  
Alexander Lavruk
Keyword(s):  
Rural Areas ◽  
State Policy ◽  
Animal Husbandry ◽  
State Regulation ◽  
European Countries ◽  
Efficient Production ◽  
Livestock Industry ◽  
Global Trends ◽  
Livestock Products ◽  
Effective Development

Attention is drawn to the fact that the livestock industry occupies a leading place not only in the economy of many European countries, but also is crucial in ensuring their food security. Foreign experience of revival and development of the livestock industry is considered. It is indicated that an important component of ensuring the stable development of each country, the life of society and the livestock industry is state policy. The role of state policy of European countries and mechanisms for its implementation in this important process are defined. It is established that the state policy measures of various European countries focus on the development of programs for state assistance to the development of farms in order to increase their competitive ability, financial support for their producers and provide various types of resources. At the stage of developing a state policy and for the purpose of its effective implementation, a system of means, tools and methods is determined by which the policy implementation mechanism is formed. Common features in the development of animal husbandry in different European countries are identified and its features are highlighted. Taking into account global trends, priority areas for the development of such sub-sectors of animal husbandry as cattle breeding, pig breeding, and sheep breeding are identified. It is noted that for the further effective development of Agriculture and the maintenance of animal husbandry in the most vulnerable rural areas, an important role is played by state regulation mechanisms aimed at social security of existing producers, especially young farmers in areas where agriculture is their main source of income. It is proposed to continue creating appropriate conditions for the full entry of animal husbandry into efficient production and full provision of the domestic market with high-quality, competitive, environmentally friendly livestock products.

scholarly journals Regularities and trends of the of the livestock industry current state in the Zhytomyr region

2021 ◽  
Vol 24 (1) ◽  
pp. 36-44
Author(s):  
Valeriy Mykytyuk
Keyword(s):  
Animal Husbandry ◽  
Regional Level ◽  
Production Costs ◽  
Farm Animals ◽  
Meat Production ◽  
Livestock Industry ◽  
Current State ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Livestock Products

An important condition for the provision of the country's food security is the production of sufficient quantities of food ensuring its proper quality. The current state of development of the livestock industry, as the main supplier of the population with meat, milk and other products both in Ukraine and at the regional level does not meet its potential capabilities. The purpose of the study was to investigate the trends and patterns of the current state of the livestock industry at the regional level and to find the main ways of its development. The study used general scientific and economic-statistical methods, namely: series of dynamics, analysis and synthesis, comparison. Analysis of the current trends in the livestock industry at the regional level as well as some of its indicators in general for Ukraine was carried out. Changes and dynamics of the average annual available number of livestock and poultry by groups of animals are revealed. It was found that the positive changes in the number of animals led to an increase in meat production, including lamb and goat, and poultry. However, this did not increase the production of beef, pork, milk and honey. The structure of meat production does not fully correspond to the natural and economic area of the animal husbandry. The influence of changes in the dynamics of the level of productivity of farm animals on the gross output of products, especially in the branches of pig breeding, sheep breeding, beekeeping, is estimated. According to the results of the research, the level of production of the main types of livestock products per capita has increased, but does not yet fully meet the physiological norms of consumption of these products. Feed evaluation in animal husbandry allowed measuring the efficiency of their use in terms of nutrients per 1 conventional head and unit of production by its types. An assessment of the economic efficiency of the industry is carried out according to the main indicators that summarise it. In the structure of production costs, the largest part is occupied by direct material costs. It was found that only the production of milk and chicken eggs was profitable. The study suggests the main approaches to the development of the livestock industry in the future

scholarly journals DETERMINATION OF DIRECTIONS OF IMPROVEMENT THE ORGANIZATIONAL AND ECONOMIC MECHANISM OF DIVERSIFICATION OF USED RESOURCES AND MANAGEMENT OF PRODUCTS MANAGEMENT

2021 ◽  
Vol 23 (1(78)) ◽  
pp. 75-83
Author(s):  
O.M. HUTSALIUK ◽  
IU. А. BONDAR ◽  
N.V. HAVRYLOVA ◽  
YE.V. KOVALENKO-MARCHENKOVA
Keyword(s):  
Management Accounting ◽  
Livestock Production ◽  
Production Costs ◽  
Accounting System ◽  
Agricultural Enterprise ◽  
Livestock Products ◽  
Diversification Mechanism ◽  
The Cost ◽  
Competitive Products ◽  
Management Accounting System

Topicality. In the context of globalization of the world economy, enterprises of different industries, associated with the interpenetration of technology and capital, are diversifying their financial and economic activities. The effectiveness of its implementation directly depends on the timely focus on the types of goods, works, services that are in demand and competitive. Research on the competitiveness of products of various sectors of the economy is becoming increasingly important. The production of competitive products and ensuring the sustainable position of small and medium-sized enterprises in the agricultural market requires a change in production costs by creating a perfect management accounting system, which provides internal users with information for effective management. After all, the level of competitive products and the results of economic activity of the enterprise largely depend on the level of costs.Aim and tasks. The purpose of writing this study is to identify areas for improving the mechanism of diversification of resource use and cost management in small and medium-sized businesses.Research results. In order to effectively implement the diversification mechanism in the complex of agricultural enterprises, it is necessary to solve a number of micro- and macroeconomic problems. Particular attention should be paid to determining areas for improving the organizational and economic mechanism for diversification of resources used and cost management.The sphere of agriculture as animal husbandry, which remains one of the main branches of agriculture of small and medium business, in relation to the production of competitive products, is studied. Despite the large amount of research, the issues of regulation and optimization of livestock production costs in the management accounting system remain unclear. Theoretical and methodological developments aimed at determining the methods of regulation and optimization of costs for livestock production in the management accounting system, which determines the relevance of the selected topic.The regulation and optimization of costs for livestock production in the management accounting system, the expansion of the concept of «costs», methods of accounting for livestock costs and the main points of cost accounting in production.The production of competitive products and ensuring a stable position of enterprises in the agricultural market requires a change in the cost of livestock products by creating a perfect management accounting system that allows internal users to provide information for effective management.It is noted that in theory and practice there are a number of features of the classification of costs, which take into account various aspects of the agricultural enterprise and form a variety of information for effective management decisions. Thus, experience and research show that the organization of management accounting within a particular agricultural enterprise, focused on meeting the specific information needs of the management system, will ensure its success in dynamic economic conditions and help solve a wide range of problems to optimize livestock production costs.Conclusion. Based on the study, it can be stated that the improvement of the diversification mechanism should be defined as a set of methods and forms of management activities aimed at identifying and rational use of the most profitable opportunities to achieve the goals. The management system of production diversification includes methods and procedures of analysis, planning and control, as well as feedback, which allows to improve the quality of management decisions.Further research has been formed on the formation of a system of accounting for the cost of livestock products, capable of generating information flows for management decisions, which requires a sound approach to determining the objects of accounting and costing, establishing their relationship and interdependence.

Analytical support of the main trends in the development of the livestock industry

2020 ◽  
pp. 10-21
Author(s):  
Elena Kostyukova ◽  
Alexander Frolov
Keyword(s):  
Rural Areas ◽  
Agricultural Development ◽  
Structural Changes ◽  
Raw Materials ◽  
Animal Husbandry ◽  
Agricultural Economics ◽  
Industrial Complex ◽  
Livestock Industry ◽  
Domestic Livestock ◽  
Livestock Products

Agriculture is the most important area of economic activity for the production of products and services in order to provide the population with quality food, industry with raw materials and promote sustainable development of rural areas. In recent years, there has been a downward trend in the rate of agricultural development, which is lagging behind the growth rate of the Russian economy as a whole. Structural changes in the agro-industrial complex have not produced significant positive results, which is caused by a number of reasons. One of the directions of agricultural policy in Russia is the accelerated development of animal husbandry and increasing the competitiveness of domestic livestock products in the domestic market. The state program for the development of agriculture and regulation of markets for agricultural products, raw materials and food provides for a set of measures for the priority development of animal husbandry. Implementation of these measures requires improved management in order to increase the efficiency of livestock production. The article considers aspects of the formation of accounting and analytical support for management of the livestock industry, economic and statistical analysis of trends and structural changes in the livestock industry. The best practices of Russian scientists in the field of accounting and agricultural Economics are summarized

scholarly journals Software for graphical representation and dynamic calculation of the output of finished products from a separate part of the tree trunk

2021 ◽  
pp. 166-181
Author(s):  
К.Д. Жук ◽  
Ф.В. Свойкин ◽  
С.А. Угрюмов
Keyword(s):  
Graphical Representation ◽  
Quality Characteristics ◽  
Production Costs ◽  
Tree Trunk ◽  
Economic Activities ◽  
Dynamic Calculation ◽  
Community Programming ◽  
Dimensional Parameters ◽  
The Cost ◽  
Python Programming

Проблема полного учета контроля размерно-качественных характеристик древесины, получаемой в процессе лесозаготовки, является одним из основных аспектов в условиях рыночных отношений для лесозаготовительных предприятий и фактором регулирования издержек производства. Информацию по размерным параметрам заготовленной древесины система контроля-измерения современных многооперационных машин хранит в файлах с различными расширениями. В настоящее время отечественного программного обеспечения, которое позволяло бы динамически проанализировать объем отдельного ствола дерева, не существует, имеются только программные комплексы, позволяющие оценить заготовленную продукцию в целом. Целью работы является создание программного обеспечения для графического представления и динамического расчета объема заготовленной многооперационными лесными машинами продукции, в том числе для оперативного учета размерных параметров древесины, заготовленной из любой части ствола дерева. Разработанное программное обеспечение написано на языке программирования Python в среде программирования PyCharm Community. Разработанное программное обеспечение позволяет осуществлять динамический расчет объема заготовленной многооперационными лесными машинами продукции, в том числе для оперативного учета размерных параметров древесины, заготовленной из любой части ствола дерева, а также графически представить полученные результаты в удобной для анализа форме. Использование разработанной программы позволит оперативно анализировать размерно-качественные характеристики заготовленной древесины с выработкой корректирующих технологических решений в процессах лесозаготовки, что способствует снижению эксплуатационных затрат и себестоимости заготовки древесины, повышению производительности и прибыли для лесопромышленных компаний от производственно-хозяйственной деятельности. The problem of fully accounting for the control of the size and quality characteristics of wood obtained in the process of logging is one of the main aspects in the conditions of market relations for logging enterprises and is a factor in regulating production costs. The control and measurement system of modern multioperation machines stores information on the size parameters of harvested wood in files with various extensions. Currently, there is no domestic software that would allow you to dynamically analyze the volume of a single tree trunk, there are only software packages that allow you to evaluate the harvested products as a whole. The purpose of the work is to create software for graphical representation and dynamic calculation of the volume of harvested wood by multi-operation forest machines of products, including for operational accounting of the dimensional parameters of wood harvested from any part of the tree trunk. The developed software is written in the Python programming language in PyCharm Community programming environment. The developed software allows you to perform dynamic calculation of the volume of harvested wood by multi-operation forest machines of products, including for operational accounting of the dimensional parameters of wood harvested from any part of the tree trunk, as well as graphically present the results in a convenient form for analysis. Using the developed program will allow you to quickly analyze the size and quality characteristics of harvested wood with the development of corrective technological solutions in the logging processes, which helps to reduce operating costs and the cost of harvesting wood, increase productivity and profit for timber companies from production and economic activities.

scholarly journals Application of the ABC method in animal husbandry

2020 ◽  
Vol 17 ◽  
pp. 00244
Author(s):  
Tatyana Pavlyuchenko ◽  
Natalya Kosteva
Keyword(s):  
Traditional Method ◽  
Animal Husbandry ◽  
Livestock Production ◽  
Cost Of Production ◽  
Abc Method ◽  
Quality Of Products ◽  
The Cost

One of the most important problems is the timely and accurate accounting of costs and output. Providing benefits from sales, obtaining benefits from enterprises and, accordingly, improving the quality of products. In this regard, the problem of building a system of state accounting of costs in agriculture is very relevant for national scientists. The article explores the methods of calculating the cost of livestock production by the traditional method and the ABC method, and also studies the prospects for determining the nature of ABC in the practice of enterprises. The study should lead to difficulties. This system is not widespread and does not have developed guidelines. This can lead to an incorrect distribution of processes and costs, a distortion of the calculation of the cost of production. Nevertheless, with a competent approach to using these parameters, you can get more accurate results.

scholarly journals COVID-19 pandemic and its effect on livestock production: A review

2021 ◽  
Vol 48 (4) ◽  
pp. 70-78
Author(s):  
T. S. Olugbemi ◽  
E. A. Salihu
Keyword(s):  
Value Chain ◽  
Livestock Production ◽  
Economic Activities ◽  
Animal Products ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Livestock Sector ◽  
Réglementation Gouvernementale ◽  
Livestock Products ◽  
Processing And Storage

The novel COVID-19 pandemic came with its swindling effect on all sectors of the economy and the livestock sector is not spared. Its impact on livestock production and value chain in Nigeria as in many other countries of the world cannot be overemphasized and can be best understood from the decline in agricultural and other related economic activities, which were brought to almost a total halt during the pandemic. The lockdown policy instituted by various governments affected local and national food production as farmers could not go to their farmlands. Livestock and related products production and prices were impaired. The lockdown also affected the transportation of livestock, livestock products and livestock feed from farms and industries to the market, and across inter-state borders. COVID-19 threatens many sectors of the economy, resulting in hunger especially in developing countries, reduces animal products' consumption, livestock, livestock farmers and livestock value chain actors suffered a great deal with farmers making less gain resulting from reduced consumption of animal products, and many others lost their jobs from reduced production. There is need for creation of channels for adequate marketing of livestock and products, provision of processing and storage facilities, government, Non Governmental Organizations and individuals should invest in livestock production and research through grants and sponsorships to sustain the industry. Measures should be put in place to facilitate farmer's participation in government regulations on enforcing biosecurity, health standards, disease monitoring, and surveillance practices.     La nouvelle pandémie COVID-19 est venue avec son effet d'escroquerie sur tous les secteurs de l'économie et le secteur de bétail n'est pas épargné. Son impact sur la production animale et la chaîne de valeur au Nigéria comme dans de nombreux autres pays du monde ne peut être surestimé et peut être mieux compris à partir du déclin des activités agricoles et autres activités économiques connexes, qui ont été pratiquement arrêtées pendant la pandémie. La politique de verrouillage instituée par divers gouvernements a affecté la production alimentaire locale et nationale car les agriculteurs ne pouvaient pas accéder à leurs terres agricoles. La production et les prix du bétail et des produits connexes ont été dégradés. Le verrouillage a également affecté le transport du bétail, des produits de l'élevage et des aliments du bétail depuis les fermes et les industries jusqu'au marché, et à travers les frontières interétatiques. Le COVID-19 menace de nombreux secteurs de l'économie, entraînant la faim en particulier dans les pays en développement, réduit la consommation de produits animaux, le bétail, les éleveurs et les acteurs de la chaîne de valeur de l'élevage ont beaucoup souffert, les agriculteurs réalisant moins de gains résultant de la réduction de la consommation de produits animaux, et de nombreux autres ont perdu leur emploi en raison de la réduction de la production. Il est nécessaire de créer des canaux pour une commercialisation adéquate du bétail et des produits, la fourniture d'installations de transformation et de stockage, le gouvernement, les organisations non gouvernementales et les particuliers devraient investir dans la production animale et la recherche par le biais de subventions et de parrainages pour soutenir l'industrie. Des mesures devraient être mises en place pour faciliter la participation des agriculteurs à la réglementation gouvernementale sur l'application de la biosécurité, les normes sanitaires, le suivi des maladies et les pratiques de surveillance.

Non-traditional feed and probiotics for rearing of goslings

2020 ◽  
pp. 32-41
Author(s):  
N. Lushnikov ◽  
I. Loshkomoynikov
Keyword(s):  
Rapeseed Oil ◽  
Essential Fatty Acids ◽  
Live Weight ◽  
Animal Husbandry ◽  
Essential Amino Acids ◽  
Feed Additives ◽  
Production Costs ◽  
Partial Replacement ◽  
Control Group ◽  
The Cost

Currently, considerable interest is caused by the study of the effect of various feed additives on the productive performance of animals. The ban on the use of antibiotics to stimulate poultry growth in many European countries has increased the interest of researchers and practitioners in the use of probiotics. It is important to study the use of non-traditional feed in animal husbandry. Thus, waste processing of rapeseed (presscake, meal) is the most important sources of essential amino acids (lysine, methionine, tryptophan, etc.), essential fatty acids (linoleic, linolenic, arachidonic, oleic, etc.). The importance of rapeseed seeds and products of its processing has increased after the breeding of varieties with a low content of erucic acid and glucosinolates. The purpose of the research was to study the use of non-traditional feed and probiotics in the rearing of goslings to obtain full-fl edged products when they are grown up to 4 months of age. The possibility of replacing sunflower presscake with rapeseed presscake of Siberian selection and partial replacement of full-fat soy with rapeseed oil has been carried out. It has been found that the treatment of goslings after birth with probiotics “Prolam” and “Monosporin” and their use in feeding the goslings had a positive effect on their growth and development. With an increase in production costs and an increase in the cost of feed, the prime cost of 1 kg of live weight gain has decreased when processing and feeding probiotic “Prolam” by 17,9 %, “Monosporin” by 15,4 %. It has been obtained profits on 1 head more from the use of probiotics by 29,8 and 35 Rubles, respectively, in comparison with the control group. The level of profitability when using probiotics in the 1st experimental group has increased by 29,7 %, in the 2nd group by 24,7 %. The weight of the semi-eviscerated carcass was higher in the experimental groups receiving rapeseed presscake and rapeseed presscake in combination with rapeseed oil, and exceeded the weight of the carcasses of the control group by 286,13 and 388,48 g, respectively. The mass of eviscerated carcasses was also higher in the experimental groups.

scholarly journals Export potential of the livestock breeding industry of Ukraine

2020 ◽  
pp. 5-28
Author(s):  
Vasyl Chemerys ◽  
Vitalii Dushka ◽  
Mariana Dorosh ◽  
Volodymyr Maksym
Keyword(s):  
Design Method ◽  
Value Added ◽  
Livestock Production ◽  
Farm Animals ◽  
Maximum Efficiency ◽  
Industrial Complex ◽  
Livestock Industry ◽  
Livestock Breeding ◽  
Maximum Value ◽  
Livestock Products

Purpose. The purpose of the article is to study and substantiate the export potential of the livestock industry of Ukraine based on available resources and taking into account the productivity of fodder crops and farm animals. Methodology / approach. In the course of the conducted research, general scientific methods were used, in particular, a monographic one at a complex and comprehensive study of production and export potential of livestock products in Ukraine; the calculation-and-design method was used in determining the main options for exporting livestock products by their main types and choosing the best of them; the economic-and-mathematical method was used to optimize the export of livestock products according to the selected criteria of finding the maximum value, taking into account the established technological and market variables. Results. The article investigates and substantiates the export potential of the livestock industry of Ukraine. Evaluation and planning of fodder resources were carried out that can be used to increase livestock production. An economic-mathematical model was developed to determine the export potential of the livestock industry of Ukraine based on the search for the maximum value of the value of exports, taking into account technological, economic, and market limitations. According to the modeling results, the export potential of the livestock industry of Ukraine, depending on the level of productivity of the resources used, is estimated at 39 to 55.5 bln EUR per year. Originality / scientific novelty. Modeling method of the optimal structure of livestock production and export of Ukraine was improved taking into account technological, economic, and market factors to ensure the growth of export potential of the industry and efficiency of the use of mobilized resources. Practical values / implications. The results of the study can be used to justify the development of those areas of livestock in Ukraine, which will ensure maximum efficiency in the distribution of fodder resources from value-added growth, which will contribute to the export potential of livestock and agro-industrial complex in general.

scholarly journals AGRICULTURAL PRODUCTION COSTS, PRODUCT COST AND WAYS TO REDUCE IT IN UZBEKISTAN

2019 ◽  
pp. 25-28
Author(s):  
Bafoyev Otabek
Keyword(s):  
Economic Efficiency ◽  
Agricultural Production ◽  
Agricultural Products ◽  
Production Costs ◽  
Economic Activities ◽  
Economic Management ◽  
Rational Allocation ◽  
Cost Of Production ◽  
Organization Of Production ◽  
The Cost

The cost of production is one of the most important indicators of the economic efficiency of agricultural production. It shows how much the production of agricultural products to a particular enterprise costs. The cost price reflects the qualitative aspect of the economic activities of enterprises: the efficiency of using production resources, the state of technology and organization of production, the introduction of science and advanced experience, the level of economic management. The cost of production is necessary to justify the rational allocation and specialization of agricultural production, to determine its economic efficiency, to establish the level of prices for agricultural products. The purpose of this article is to show ways to reduce the cost of agricultural products, which is one of the most important issues in Uzbekistan. This article discusses ways to reduce the cost of production in agriculture and suggests ways to reduce costs in order to improve efficiency in the production of agricultural products.

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