The prime-cost of production when rearing of young animals in dairy and beef cattle breeding

In a market economy, the prime-cost of production is the most important indicator of the financial and economic activity of any economic entity. It is a cost estimate of all resources used in the production process of the industry: feed, animal protection products, materials, fuel, energy, fixed assets, labour, natural and other costs associated with its production and sale. The purpose of the work was to calculate the prime-cost of production when rearing of young animals in dairy and beef cattle breeding in the Kurgan region. The analysis has shown that according to the years of observations less than half of livestock products were produced in agricultural organizations of the region: meat – 36,3–38,6 %, milk – 29,3–30,6 %. Egg production in agricultural organizations was at the level of 13 %. The correct choice of objects of calculation and calculation units, as well as the use of special methodological recommendations for accounting production costs and calculating the prime-cost of products (works, services) in agricultural organizations allows us to more accurately determine the prime-cost in dairy and beef cattle breeding. Despite the great attention to the individual aspects of cost accounting and calculating the prime-cost of agricultural production, there is still a need and importance of a more detailed study and further improvement of accounting and calculation of meat and dairy cattle products. The prime-cost of the gain in the live weight of young cattle can be calculated by different methods, but at the same time the selected option must be fixed in the accounting policy of the organization.

Evaluation of the Comparative Efficiency of CCGT in Variable Modes

The purpose of the research is to select the priorities for the development of various types of power plants and to substantiate the structure of generating capacities. An improved method has been developed for the selection of priorities for the development of various types of power plants, taking into account the service life and economic performance of the main equipment of power plants in variable modes based on equivalent operating hours. The influence of variable modes of combined-cycle gas installations on the service life of the main equipment (steam and gas turbines) is studied. The comparative efficiency of CCGT-450 in variable modes is calculated, taking into account the wear of the main equipment. As a result of calculations, it was found that with the minimum forecast prices for natural gas, the most efficient power plant (among those considered) is combined cycle power plant, which provides the lowest prime cost of electricity when operating in the base mode and the least increase in the prime cost of electricity when operating in an alternating mode.

MODELING THE EXTERNAL ENVIRONMENT DYNAMICS OF REAL ESTATE PROJECT

The article examined the problem of the determination of exogenous factors of investment and real estate projects. During the investigation, were highlighted the construction project external environment factors. The expert external stakeholders' impact analysis was performed on the material resources management process using hierarchy analysis. Determination of the cause-effect relationship between the main parameters of the project as of the cost of production, price of the dwelling, the rental rate on the housing market, duration of the project, and influence of the interests of external stakeholders was performed by the hierarchy analysis process. Was solved the multicriteria problem of determining the most significant project parameter and ranking stakeholders according to the degree of influence on the project parameters. The most crucial parameter in the management of resources of the construction project was determined as the construction cost. The construction prime cost trend availability check was performed by the Foster-Stewart method. Collection and processing of statistical data have been carried out. Basing on that data, we conducted building and analysis of the model of multiple regression of construction and installation prime cost of residential property construction, considering exogenous factors. The exogenous factors were considered as the inferred numerical characteristics of external stakeholders' influence. The resulting regression model parameters analysis revealed exogenous factors with the most significant efficiency impact on resource management. The research defines the necessity of using mathematical apparatus for processing qualitative and quantitative information about the external environment of a real estate object dynamics as a component of information technologies for material resources management at the strategic and operational levels.

The State’s Attitude and Response to the Threat Posed by Tobacco Smuggling in Ireland 1780–1850

Tobacco as one of the ‘old reliables’ has presented governments with a steady and lucrative revenue stream that continues to this day. The enormous difference between tobacco’s prime cost and that paid by the consumer is due to the imposition of government duties. This revenue was particularly threatened in the period in question by smugglers and their land-based accomplices who were attracted by the considerable profit to be made because of such a differential in price. The state response to this threat included largely ineffectual legislation and the expensive establishment of state agencies to combat this threat. This approach was maintained despite ongoing appeals from economic commentators and members of the tobacco trade for a reduction in duty which they felt would make it uneconomical for smuggling to continue.

ASSESSMENT OF ECOLOGICAL AND ECONOMIC EFFICIENCY OF COMPOSITE FUEL PRODUCTION FROM THE PEAT AND BIOMASS

The goal of investigation was assessment of environmental impact and economic efficiency of composite briquette production on the base of peat and renewable biomass. Biomass for composite briquettes was obtained from straw (cereal crops and rape) and wood residues (sawdust, chips) Experimental composite briquette were produced from the mixture of peat and biomass in relation to – 25 : 75, 50 : 50, 75 : 25. The technological cards of biomass feedstock production for 6 variants were developed. Technological cards were used for calculation of emission into the atmosphere during life cycle of biomass production and prime cost of biomass. The lowest volume of gas (SO2, NOx, CO2) and particulate matter (PM) emission was installed for biomass production from the sawdust. The highest volume of emission was installed for production of biomass from the straw with pressing it in standard bale. The volume of CO2 emission for the sawdust production was 6 kg per ton of biomass and for the standard bale of straw was 19 kg per ton of biomass. Prime cost of sawdust production (lowest) was 11 belarusian rubles per ton of biomass, for the wood chips was 19 rubles per ton and for the straw varied from 26 to 33 rubles per ton in depend of technology. It was installed that growth of biomass rate in composite briquette had a good influence on number of basic fuel characteristics (contents of ash, sulfur and moisture). The variation of calorific value of briquette was not significant in depend of biomass contents. In accordance with assessment of all characteristics the better briquettes was obtained from the peat and sawdust.

Milk productivity of cows in the period of increasing the milk yield when using the drug Multivit+Minerals

The lack of certain nutrients in the diets negatively affects the growth and development of young animals, which ultimately leads to a decrease in the productivity of animals, leads to unreasonably high expenditures of feed for the production of livestock products and to an increase in its prime-cost. The purpose of the research was to study the effect of the drug Multivit+Minerals on the milk productivity of cows during the period of increasing the milk yield. The research was carried out on the basis of the Federal State Unitary Enterprise Breeding Farm “Topolya” in the Tyumen region in the winter-stall period. Use of the drug Multivit+Minerals had a positive influence on the quantity and quality of milk. During the period of increasing the milk yield an average of 2,720 kg of milk with a fat content of 3,78 % and protein content of 3,19 % has been obtained from the cows of the experimental group. Enriching the body with vitamins and minerals has allowed increasing milk productivity by 196 kg or 7,8 % (P < 0,05), and improving the quality of milk in terms of fat content by 0,05 abs.% and protein by 0,11 abs.% (P < 0,05). The increase in fat and protein milk content led to the increase in the yield of milk fat by 8,66 kg and protein by 9,03 kg (P < 0,01), while reducing the prime-cost of milk production by 6,0 %. It has been recommended in order to provide animals with vitamins and mineral elements to use the drug Multivit+Minerals in a dose of 20 ml/head.

Issues of Price Formation for Products of the Forestry Sector

The article considers a theoretical framework of an enterprise’s cost classification, states several types of product calculations, defines possible variants of determining a prime cost of harvesting 1m3 of timber in the environment of the Republic of Mari El, emphasizes some regional specific features of pricing for wood resources.

METHODICAL ASPECTS OF CIVIL PASSENGER TRAFFIC COSTING

Costing is defined as a means of determining the size of the expenditures per unit of production (works, services). The opinions of the scientists on the procedure of costing and, in particular, of the services of motor transport enterprises engaged in civil passenger traffic are reported. The normative documents used by motor transport enterprises while drawing up transportation costing and tariff imposing are considered. The estimation of expenses is carried out and the scheme of tariff formation by the motor transport enterprise is developed. It is determined that costing depends on the correct planning of the transportation prime cost, which is calculated based on the data on the planned volumes of passenger traffic by motor transport enterprises. It is established that there is no single list of articles for passenger traffic costing, as the motor transport enterprise has its activity characteristics, so it individually defines this list in the Order on Accounting Policy. It should be noted that for correct calculation it would be appropriate to regulate it with normative documents with the implementation of the classification of enterprises into groups according to their activity profile. Such a normative document would make it possible to reliably justify tariff imposing by a particular motor transport enterprise. It is found out that the data of surveys of passenger flows are quite relative, so without a clear definition of the number of transported passengers, it is impossible to calculate either the reliable prime cost of transportation or to form a reasonable tariff. Passenger traffic costing as well as cost accounting requires special attention because tariffs of the motor transport enterprise are formed based on the calculated prime cost. The study showed that at present the activity of many motor transport enterprises is unprofitable, which is caused by the high prime cost of passenger traffic and will require another increase in fares. The article aims to consider the methodological approaches to passenger traffic costing, to analyze the cost structure of the motor transport enterprise to identify shortcomings and provide proposals for cost optimization and ensure their profitable operation. Methodology. To achieve this goal, the necessary tools of scientific research methods are used: dialectical method of cognition – to clarify the meaningful characteristics of expenditures and calculate the cost of production (works, services); observation – to study the state and trends of cost changes and the order of tariff formation by motor transport enterprises; grouping and economic analysis of costs –to process analytical information for further use while making management decisions aimed at ensuring profitable activity; causal relationships, concretization – to determine the information needs of users on costs; systematization and generalization – to develop proposals for improving the methods of cost accounting and traffic costing. Practical results. Based on the analysis, the normative method of costing as an effective means of cost management and ensuring the rational use of resources of the motor transport enterprise is determined. Value/originality. It is established that clear accounting of the number of transported passengers is required to determine the reliable prime cost of transportation and form reasonable transportation tariffs.

Economic and biological and selection value of early ripening soybean varieties in the forest-steppe zone of the Trans-Urals

Soybean is a universal food and feed crop. Soybean protein is close to animal protein in its amino acid composition. Soybean is an excellent precursor for many crops. After soybean, suffi cient nitrogen remains in the soil, which reduces the need for pre-sowing mineral fertilizer for the crop. The purpose of the researches is to determine the economic, biological and selection value of early ripening soybean varieties in the forest-steppe zone of the Trans-Urals. In the forest-steppe zone of the Trans-Ural region, collection samples of soybean were tested for economic, biological and selection characteristics. A comprehensive assessment of precocious soybean varieties on economic and valuable characteristics and yield for environmental plasticity and stability, as well as the correlation between yield and quality indicators of soybean seeds and elements of its structure has been established. Soybean varieties that are adaptive to local natural and climatic conditions have been identifi ed such as: Kasatka, Chera 1, Krasnoobskaya, SibNIIK-315 as sources of valuable traits for further use in breeding and agricultural production. These same soybean varieties were the most cost-eff ective, where the level of profi tability was from 265,0 to 306,3 %. Due to the high yield (from 2,18 to 2,43 t/ha), these varieties provided the highest collection of protein and fat (from 0,87 to 0,95 t/ha), and due to the high protein content in the grain, they provided the lowest prime-cost of this valuable product in soybean (from 5710 to 6360 Rub/t). Early ripening soybean varieties have the highest fat collection per 1 ha (0,40–0,43 t) and the lowest prime-cost (32 250–34 670 Rub/t). Other varieties showed lower yields and as a result were less cost-eff ective. Soybean cultivation in the Tyumen region is economically profi table with the seeds yield of 0,9 t/ha.

Fattening of steers of Kalmyk breed in Yakutia with using of local natural mineral feed additives

The results of scientifi c and production experiment in fattening of steers of Kalmyk breed under farm environments of feeding have been presented in the article. The ration of the experimental group of steers included local natural mineral feed additives: Khongurinsky zeolite and Kempendyskaya salt, the deposit of them is located in the Suntarsky district in the Republic of Sakha (Yakutia). It has been found when adding 200 g/head/day of zeolite and 45 g of salt to the ration for fattening steers the growth of young animals has increased by 12,0 % compared to the control group. The research has confi rmed the prospects of using local natural mineral feed additives in the ration of fattening steers in order to increase the growth and development of animals. In a short period of fattening after feeding (for 60 days), you can get an absolute gain in live weight from 40 to 50 kg with an average daily gain of 700–800 g with a daily feed consumption of 8 to 9 EFU with the fi nal live weight of 350 to 400 kg at the age of 18 months in farm environments of feeding. The feed conversion rate was 9,77. The level of profi tability from rearing of steers of Kalmyk breed by the age of 18 months has increased in comparison with the 15-month age, and in all age periods young Kalmyk cattle were more profi table than their herdmates of other local zoned breeds. For example, the superiority at 15 months of age was 8,2–3,5 %, at 18 months – 11,7–3,4 %. Economic calculations have shown that the prime-cost of 1 kg of meat at slaughter is 143,34 rubles, profi t per 1 ruble of costs – 2,14 rubles, profi tability – 186,13 %. Higher profi ts and profi tability obtained in the sale of the Kalmyk steers. Rational use of fattening-off and organization of fattening of steers leads to minimizing the prime-cost and increasing the effi ciency of beef cattle breeding in Yakutia.