Analysis of the main economic indicators of the activity of an agricultural enterprise. Analysis of the current state and development of production at an agricultural enterprise

Analysis of the production and economic results of the agricultural enterprise LLP "Sadchikovskoye"

Analysis of the main economic indicators of the activity of an agricultural enterprise. Analysis of the current state and development of production at an agricultural enterprise

Analysis of the production and economic results of the agricultural enterprise LLP "Sadchikovskoye"

Indicators

1. Meaning, tasks and information

2. Analysis of the dynamics and implementation of the crop production plan

1. Meaning, tasks and information

2. Analysis of the dynamics and implementation of the crop production plan

Estimated indicators:

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Size, dynamics and cost structure per head of cattle.

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Size, dynamics and cost structure per head of cattle.

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INTRODUCTION

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INTRODUCTION

Analysis of crop production

providing analysis of production

crop production

The volume of agricultural production is one of the main indicators characterizing the activities of agricultural enterprises. The volume of sales of products depends on its value, and hence the degree of satisfaction of the needs of the population in food, and industry in raw materials.

The level of its cost, the amount of profit, the level of profitability, the financial position of the enterprise, its solvency and other economic indicators also depend on the volume of production. Therefore, the analysis of the activities of the enterprise must begin with a study of the volume of production, in particular crop production (Fig. 11.1).

Gross crop production

au pair

production departments

Production of its individual types

production

divisions

Size and structure of crops

crop yield

Purpose of analysis		Assessment of the achieved level

	Analysis steps	Comparative analysis	Factor analysis	Identification of reserves

Rice. 1. Flowchart for the analysis of crop production

Analysis tasks:

systematic control over the change in dynamics and the fulfillment of the forecast volumes of production;

determination of the influence of factors on the volume of production;

identification of on-farm reserves for increasing its production;

assessment of the activities of the economy on the use of opportunities to increase production, taking into account objective and subjective factors;

development of measures for the development of identified reserves to increase production,

The main source of information for the analysis of crop production is the report 9-APK “Production and cost of crop production”, which provides data on the size of sown areas by crops, their yield, volume of production in physical terms and its cost. The corresponding planned indicators are reflected in the economic plan. Primary documents are used for operational analysis.

It is advisable to start the analysis of crop production with the study of its dynamics, as certain types, and in general for crop production with an assessment of the changes that have occurred.

To do this, it is necessary to have data on the volume of crop production in comparable prices, as well as on the gross harvest of products for each crop over the past 5-10 years. Based on these data, basic and chain growth and growth rates are calculated. (Table 1)

Table 1

Analysis of the fulfillment of forecast data on crop production

Year of dynamics	Gross crop production in comparable prices		Grain production
	thousand roubles.	Rates of growth, %		Rates of growth, %
		Basic		Basic

Data on the volume of production per 100 hectares of agricultural land should be compared with the average indicators for the district, region, as well as with data from other farms. This will allow a more objective assessment of the work of the economy to increase crop production.

Of great importance for assessing the activity of the farm is the analysis of the fulfillment of forecast indicators for the volume of crop production both for the farm as a whole and for individual teams and other divisions. For this purpose, the actual gross yields of products for each crop are compared with the forecast data, the percentage of the plan and the deviation from it are revealed (Table 2).

table 2

Product type	In general, household		Brigade 1
		Implementation of a plan, %		Implementation of a plan, %

Potato, c
Feed, C c.

Gross output, thousand rubles

On the basis of such a comparison, it can be concluded that the plan for the production of products in the crop industry is being fulfilled, not only in the whole economy, but also for individual teams.

The next step in the analysis is to establish factors and causes, changes in the volume of production. It is known that the volume of crop production depends on the size and structure of sown areas, the death of crops and crop yields. Each of these factors, in turn, depends on a number of causes and circumstances (Fig. 2).

Gross harvest

The size and structure of crops

areas loss of crops crop yield

Specialization of the farm climatic quality of the soil

State order conditions

Market conditions due to climatic fault

Availability of land, labor economy conditions

And material resources

On-farm

The need for fertilizer fields

In the i-th product type

Economic efficiency seed quality and variety

Production of the i-th type of product

(product yield, profit from 1 hectare. Terms and methods of sowing

labor intensity, etc.) and cleaning

Processing quality

Liming and

Soil gypsum

Crop rotation

Pest control and

plant diseases

Rice. 2. Structural-logical model of the factor system of the volume of crop production

First of all, it is necessary to identify the degree of influence of first-order factors, since the volume of products received is directly dependent on them. All other factors have an indirect influence.

Deterministic factorial model of the actual gross harvest specific type crop production has the following form:

where BC - gross output in physical weight;

S - crop area;

Sg is the area where the crops died;

Y - crop yield, c/ha.

This is an additive-multiplicative type model. To measure the influence of factors, you can use the methods of chain substitution, absolute differences and relative differences. Let us consider the methodology for calculating their influence using the data in Table. 3

Table 3

Initial data for factor analysis of the gross harvest of grain crops

Index	Last year	Reporting year	Change
			Absolute	Relative, %
Size of sown area, ha
Harvested area, ha
Productivity, c/ha
Gross harvest, c

To determine the degree of influence of each factor on the gross harvest, you can use the chain substitution method:

BC 0 \u003d (S Q - Sgo) y \u003d (! 200 - 0) 28 \u003d 33 600 c;

VS conv 1 = (S1 - Sgo) "yo = (1250 - 0) - 28 = 35,000 c;

VS conv2 = (S1 - Sg1) Y 0 = (1250 - 30) 28 = 34 160 c;

BC, \u003d (S1 - Sg1) Y 1 \u003d (1250 - 30) 30 \u003d 36,600 c.

Total change in grain production BC = BC1 - BC 0 = 36,600 - 33,600= +3000 c,

including by changing:

a) the size of the sown area - 35,000 - 33,600 = +1400 centners;

b) the death of crops - 34,160 - 35,000 \u003d -840 q;

c) productivity - 36,600 - 34,160 = +2440 c.

The same results can be obtained by the method of absolute differences:

Change BC S \u003d (S1 - S0) Y 0 \u003d (1250 -1200) -28 \u003d +1400 d;

Change BCg \u003d (Sg1 - Sg 0) Y 0 \u003d - (30 - 0) 28 \u003d -840 c;

Change VS Y \u003d (Y1 - Y 0) (S1 - S g1) \u003d (30 - 28) (1250 - 30) \u003d + 2440 c

Total +3000 c

The calculation by the method of relative differences is done as follows:

Balance of factors: 1400 - 840 + 2440 = +3000 c.

Similar calculations are made for each crop (Table 4).

Table.4

Calculation of the influence of factors on the gross harvest of crop production

culture

Sown area, ha

Productivity, c

Gross harvest, c

Deviations from the plan for gross harvest, c

Last year

Reporting year

Last year

Reporting year

Last year

With basic yield and area of the reporting year

Reporting year

including through

sowing

removed

crop area

crop death

productivity

Potato

Feed, c. ed.

The results show which factors had a positive or negative impact on the volume of products received, and to what extent. This allows not only to objectively assess the results of management, but also to identify unused opportunities to increase production.

Introduction

Currently, most agricultural producers are experiencing an acute shortage of working capital, have an outdated and worn-out material base, increasing financial debt obligations, often do not have the means even for simple reproduction.

To support rural producers, significant financial resources are needed, which at present the state is not able to really allocate in full. But even if the dimensions financial assistance increase, this will not automatically bring farms to the level of cost-effective production, since resources can be used irrationally. Therefore, along with state support the agricultural sector requires vigorous activity of the enterprises themselves.

It is necessary to introduce innovative energy-saving technologies into agricultural production to replace manual labor with machine labor.

For each farm has great importance analysis of the use of the tractor fleet. Analyzing the use of the machine and tractor fleet, special attention should be paid to the analysis of the degree of loading of individual machines, mechanisms, to identify factors and reserves for increasing the efficiency of their use. Efficiency of use will allow, without additional investments, to increase the volume of mechanized work, reduce the time for their implementation, increase the level of mechanization of labor-intensive processes, and reduce the cost of production.

1. Purpose and objectives of the practice

The purpose of passing educational agricultural practice is to improve the theoretical knowledge gained during study and their application in practice.

To achieve the goal, the following tasks were set and solved:

consolidation of knowledge gained in the learning process;

familiarization with working conditions, as well as technical and technological organization enterprise structures;

study of the technology of production of crop and livestock products and their storage at the enterprise;

identification of sanitary and hygienic conditions of production, the state of labor protection and environment;

collection of material for coursework in the specialty and theme of graduation qualifying work.

2. General information about the enterprise

.1 Short story enterprise development

crop production animal husbandry technological production

Agricultural production cooperative"Mayak" Poretsky district Chuvash Republic is located in the southwestern part of the Poretsky district. Location of the cooperative: Russia, Chuvash Republic, Poretsky district, with. Ryapino.

Agricultural production cooperative "Mayak" (abbreviated name - SPK "Mayak") was established in accordance with the law Russian Federation and acts on the basis of the charter and the current legislation of the Russian Federation.

The cooperative consists of members and associate members who have made a share contribution to unit trust cooperative. A cooperative is a voluntary association of citizens on the basis of membership for joint production and other activities not prohibited by law. economic activity(production, processing, marketing of agricultural and other products, performance of work, trade, consumer services, provision of other services), based on their personal labor or other participation when combining property share contributions of its members.

Existing production line SPK "Mayak" - cattle breeding and crop production. The main sectors in animal husbandry are the production of cattle meat, milk, and in crop production - the production of grain.

.2 Soil

The main soil background of the territory of the economy is leached chernozems.

There are no irrigated and drained lands on the territory of the farm.

Table 1. Explication land

ПоказателиГоды201020112012га%га%га%Общая земельная площадь221810022181002218100В том числе всего сельскохозяйственных угодий200090,2200090,2200090,2из них: пашня142264,1142264,1142264,1сенокосы733,3733,3733,3пастбища50522,850522,850522,8многолетние насаждения------приусадебные участки ------forests200.9200.9200.9ponds and reservoirs160.7160.7160.7other lands954.3954.3954.3

From the data in the table it follows that during the study period, the structure of the land of the economy did not change. The area of agricultural land is 90.2% of the total land area, arable land - 64.1%, hayfields - 3.3%, pastures - 22.8%, forests - 0.9%, ponds and reservoirs 0.7%, others land - 4.3%. There are no perennial plantings and household plots.

Table 2. Agrochemical characteristics of farm soils

Soil typeSoil particle size distributionHumus, %pH saltmg/kgP 2O 5K 2Leached chernozemsclay 20-256.1-8.05.6-6.0157-250121-250peat bogsdegree of peat decomposition 40-45%20-25more than 6more than 250171-250

The table above shows the agrochemical characteristics of leached chernozems and peatlands that are found on the farm.

2.3 Climate and relief

The climate of the zone in which the farm is located is temperate continental, with cold frosty winters and warm summers and well-defined transitional seasons. Climatic conditions are quite favorable for obtaining high yields of agricultural crops cultivated in the economy.

The hydrographic network on the territory of the economy is represented by the Menya River, which flows from west to east along the southern boundary of land use. This river flows into the Sura River. In the main part of the territory, groundwater is at a depth of 5-9 meters. Lakes with economic importance, not on the farm, but there are artificial ponds.

3. Analysis of crop production

The structure of sown areas that has developed in the SPK "Mayak" basically corresponds to the farming system of the Chuvash Republic.

Table 3. Structure of sown areas

CropsYears201020112012S, ha%S, ha%S, ha%cereals and grain legumes (winter and spring) without maize83365.683263.472556.4 --perennial grasses32225.434326.138329.8 annual grasses362.8382.9886.8corn for silage and green fodder786.11007.6907total126910013131001286100

According to the table, it can be seen that by 2012 the area under crops of winter grains decreased by 75 hectares compared to 2010 and amounted to 9.7% of the sown areas, spring grains - by 23 hectares and amounted to 46.7%. In 2012, grain legumes were not sown, although in the previous year these crops occupied 1.5% of the sown area. The area occupied by perennial grasses increased by 61 ha and amounted to 29.8%, by annual grasses - by 52 ha and amounted to 6.8% (compared to 2010). The area occupied by corn in 2010 amounted to 6.1% of the total area under crops, in 2011 it increased by 1.5%, and in 2012 it decreased again by 0.6%.

In accordance with the accepted structure of sown areas, the location of arable land, soil fertility, taking into account the correct application of a complex of agrotechnical measures, three field, one fodder and two special (soil protection) crop rotations were introduced on the farm.

Table 4. Crop rotation system of SPK "Mayak"

Department No. Crop rotation Total area Average field size Crop rotation 1 field 1088 ha 181 ha 1. bare fallow 81 ha, vetch with oats 100 ha 2. winter rye 3. corn 121 ha 4. spring wheat with undersowing of alfalfa 5. alfalfa (hatching field) 6. barley 131 ha, vetch 50 fodder 146 ha 48 ha1. root crops 2. corn 3. corn field plot 5 ha2 field 1766 ha 196 ha1. bare fallow 2. winter wheat 3. corn 35 ha, spring wheat 131 ha 4. oats with undersowing of alfalfa 5. alfalfa (output field) 6. spring wheat 7. peas 8. winter rye 9. special barley (soil protection) 168 ha 28 ha1. oats with undersowing of alfalfa 2. alfalfa 1 yr. 3. alfalfa 2 yr. 4. alfalfa 4 yr. 5. alfalfa 4 yr. 2. rump + fescue 13 ha3 field 1140 ha 142 ha1. bare fallow 80 ha, peas 62 ha 2. winter rye 3. root crops 5 ha, corn 67 ha 4. oats with clover undersowing 5. clover 1 g.p. 6. clover 2 g.p. 7. spring wheat 8. special barley (soil protection) 125 ha 25 ha1. oats with undersowing of alfalfa 2. alfalfa 1 yr. 3. alfalfa 2 yr. 4. alfalfa 4 yr. 5. winter rye field plot: rump + fescue 15 ha

Table 5. Productivity of agricultural crops cultivated on the farm, c/ha

CropsYearsAverage yield201020112012winter wheat16202319.7spring wheat13182217.7barley12202017.3oats14202620winter rye15--15corn250400270306.7

In 2012, there is an increase in the yield of winter wheat with an average yield of 19.7 q/ha for 3 years, spring wheat (average yield of 17.7 q/ha), barley (average yield of 17.3) and oats (average yield of 20 q/ha). ha). In 2011 and 2012, winter rye was not planted. The yield of corn in 2010 was 250 c/ha, in 2011 - 150 c/ha more, and in 2012 - 130 c/ha less than in the previous year. Thus, the average yield of corn for 3 years amounted to 306.7 centners / ha

Table 6. Use of fertilizers and plant protection products at the enterprise in 2012

CropsFertilizers (type, dose) Herbicides (name, dose) Fungicides (name, dose) Insecticides (name, dose) winter wheat ammonium nitrate, 25 kg/haMortar, 0.02- 0,04 kg/ha Ballerina, 0,3l/ha Prima, 0.1- 0,2l/haAlta-super , 0,4-0,5l/ha Bravo , 2,0-2,5l/ha -spring wheatammonium nitrate ,25 kg/ha Mortar , 0,02-0,04 kg/ha Ballerina , 0,3l/ha Prima, 0.1- 0,2l/haAlta-super, 0.4- 0,5l/ha Bravo , 2,0-2,5l/ha -corn ammonium nitrate ,25 kg/haDubblon-Gold ,0.04 kg/ha adyu , 0,4l/haAlta-super, 0.4- 0,5-barley-Mortar , 0,02-0,04 kg/ha Ballerina , 0,3l/haAlta-super , 0,4-0,5-oats-Mortar , 0,02-0,04 kg/ha Ballerina , 0,3l/haAlta-super , 0,4-0,5-

This table shows the main fertilizers, herbicides, fungicides used on the farm. The main fertilizer is ammonium nitrate, among herbicides "Mortar", "Ballerina" and others are common, among fungicides - "Alta-super". Doses of application are also presented in the table.

Table 7. Technology of cultivation of grain crops

Adoption of technologyQuality indicatorsPurpose of implementationMachines and implementsBrand of machines and implementsAutumn soil tillageStubble plowingTreatment depth 8-14 cmMixing plant residues with soil, covering moistureHydroficated disc cultivatorLDG-5Dump plowing of plowing with fertilizer incorporationPlowing is carried out to the depth of the arable horizonLoosening the arable layer of floating soils, incorporating fertilizersPlow four-furrow mounted five-furrow mounted plow -5-35 PLN-4-35Introduction of herbicides on weedy fieldsТKhAN-25-40 kg/haPrevention of weeds, destruction of vegetative weedsFeeder sprayerPOM-630Spring tillageEarly spring cultivation (closing moisture)Cultivation on cohesive soils to a depth of 10-12 cm. Harrowing on light soils in 2 tracesLoosening the topsoil; clarification of the growth point during the autumn overgrowth of winter and perennial grasses Hydroficated cultivator for continuous tillage, high-speed + tooth harrow medium, high-speedKPS-4 + BZSS-1Deep loosening of the arable layer of soilLoosening depth 22-25 cm 60-70 kg/ha P - 50-70 kg/ha Improvement of mineral nutrition of plants Fertilizer spreader RUM-5 RUM-8 Pre-sowing cultivation and incorporation mineral fertilizers Loosening depth 10-12 cm Loosening the top layer of soil, incorporation of mineral fertilizers Cultivator + harrowKPS-4 + BZSS-1 Seed dressing Zineb - 0.5-1, nitrafen 1-1.5 kg / t Decontamination from pathogenic microflora, increasing germination and germination energy "GumatoksS"Posadka500 pcs. for 1m 2Distribution of planting material to the same depthSeedersSZ - 3.6 UPK-9HarvestingPhysiological ripeness of at least 90%Harvesting from the field with minimal losses quantity and quality of products Grain harvester Don-150B "Polesie" Post-harvest cleaning Seed purity Sorting for purity and reduction of seed moisture

The above table shows the technological operations used in the production of agricultural products.

Due to the seasonality of agricultural production, it becomes necessary to store crop products for their use for various needs during the year or more, for this, storage facilities are used.

Table 8. Storage types

Product typeStorage typegrain grain warehousescornsilo pits

As can be seen from the table, 2 types of storage facilities are used on the farm: for grain - granaries, for corn - silo pits.

4. Analysis of livestock production

General zoohygienic requirements for premises for farm animals.

Premises for animals must meet the established sanitary and hygienic requirements in accordance with the type, age, method of keeping them and the purposes of cultivation. Premises should be warm and bright, well ventilated, comfortable for placing animals in them and caring for them.

All of them must meet general zoohygienic requirements, so that they are dry, warm and clean, and the content of harmful gases in the air does not exceed the permissible norm.

Selection of a site for a farm and placement of livestock buildings.Farms are trying to be located on an elevated place, protected from the winds, and with a groundwater level no closer than 2 m from the surface of the earth. The farm should be 200-300 m away from residential buildings. The farm should be at least 300 m away from railways and major roads, and at least 50 m away from local roads.

A livestock farm is a complex of various buildings, which includes premises for animals, feed warehouses, a feed workshop, a milking room, a dairy, an insulator, etc. The premises for animals should be at least 30 m apart from each other, and manure storage facilities should be located at a distance from the farm not less than 50 m.

Animal quarters should have adjoining paved walking yards located between two adjacent rooms to protect the animals from the wind.

Construction Materials.

The tree in terms of zoohygienic requirements is the best building material. But the tree is short-lived and relatively quickly begins to rot. The durability of a tree can be extended by impregnating it with tar, creosote.

Concrete does not burn, is durable and does not rot. Rubble and cobblestone are mainly used for the foundation.

Requirements for individual parts of livestock buildings.

Floors are of particular importance. The health and productivity of animals, the purity of milk and wool depend on their quality. The floors should be warm, durable, smooth, elastic, rough (so that the animals do not slip), convenient for disinfection.

In zoohygienic terms, wooden floors are the best, but they quickly become unusable. Now, floors made of expanded clay concrete or concrete with electric heating have begun to be used.

The roof and roofing must protect the premises from precipitation, cold and heat. For roofing, iron, slate, tile, roofing material, wood chips are used.

Gates and doors must be tight, insulated and well-fitting.

Table 9. Dynamics of the number of livestock, heads

Animal species YearsAverage for 3 years 201020112012Cattle, total537569529545 including cows250250250250heifers39302933

From the data in the table, we see that during the studied period the number of cows remained unchanged, while the number of heifers (on average per year) decreased by 10 heads by the end of the period compared to the beginning of the period.

Table 10. Animal productivity

IndicatorsUnits of measurementYearsAverage for 3 years201020112012Milk yield per 1 average annual cowkg5180510050675115.7Average daily growth of young animalskg600580570583.3

As can be seen from the table, for 3 years there has been a decrease in milk yield per 1 average annual cow, on average 5115.7 kg. There is also a decrease in the average daily growth of young animals, on average it amounted to 583.3 g.

Table 11. Herd structure

Sexual age groups 201020112012 Gol.%Gol.%Gol.%Corium 255035,425038,225039,1 NENELLY395.5304.6294.5 TELES ONE 1 year 8912.6731.2609.4 TEPLES UNDER 1 year14119,91189715,2YALLED CATTLE CREATIONA fattening8011.3548.37311.4Total707100654100639100

In the structure of the herd most of are cows (39.1% according to 2012), heifers 4.5%, heifers older than 1 year 9.4%, heifers under 1 year old account for 15.2%, bulls under 1 year old 20.3%, adult cattle by fattening 11.4%. The table shows that for 3 years there has been a decrease in heads in each of the sex and age groups, the structure of the herd changes slightly.

Table 12. Information on cattle production on the farm

Показатели состояния воспроизводства стадаГоды201020112012имеется: коров250250250нетелей393029тёлок 18 месяцев576058средняя живая масса по стаду, кг500490490средний возраст коров, в отёлах333сервис-период, в днях959595индекс осеменения2,62,62,6межотельный период, в днях380380380получено телят на 100 коров10298101

As can be seen from the table, for the studied years the number of cows remains unchanged, the number of heifers from the beginning of the period to the end has decreased by 10 heads, the number of heifers for 18 months remains approximately equal, the average live weight of the herd has decreased by 10 g, the average age of cows in calving is 3 , the service period is 95 days for 3 years, the average insemination index is 2.6, the intercalving period is 380 days. For every 100 cows on the farm, an average of 100 calves are produced.

Table 13. Annual ration structure for cattle on the farm

Gender and age groups ,%concentratesgreen fodder haylagesilossenstrawsaltCows12.9123039240.1Heifers9.346.4302.12840.18Heifers under 1 year old20121711.920190.1Heifers over 1 year old11.136.92413104.90.1Heifers under 1 year old20.112.7252011 -0.1Dry cows9.346.4121010120.3

Rations of different sex and age groups are as close as possible to the norms.

Table 14. Diseases of cattle on the farm and measures to prevent them

Gender and age groups Diseases Preventive measures Cow mastitis Compliance with the rules of milking, caring for animals and milking machines; prevention and treatment of udder edema in the prenatal and colostral periods Heifers, heifers older than 1 year old; prevention of attacks of pasture flies on animals; carrying out preventive dewormings. Heifers under 1 year old; pulmonary bronchopneumonia. Favorable conditions of detention, regular walks. Bulls over 1 year old. Bulls up to 1 year old Adult cattle on fattening pancreatitis Control of the good quality of the feed. Do not allow spoiled, moldy, musty and rotten hay, straw, root crops, concentrates, industrial waste in the diets of cattle. When compiling diets, strictly adhere to accepted zootechnical standards. If necessary, add vitamins and mineral salts to the feed. Ensure that animals fully meet the need for water, avoiding interruptions in the watering place and drinking too cold water. To prevent metal objects from getting into the feed, clean the areas of cattle yards, walking areas and pastures from metal scrap (wire, nails, pieces of iron, etc.), carefully remove the wire from the pressed hay, carefully clean and clean the cattle yards after repair.

The farm takes all measures to prevent and prevent typical diseases of cattle.

5. Economic evaluation agricultural production

Table 15 Production structure farms in 2012

Name of industry Gross outputCommodity output thous. rub. in % of total in % of the industry thous. rub. in % of the total in % of the industry -10021107-100

From the data of the above table, it follows that during the period under review, a significant share is occupied by crop production (71.4%) and 28.6% - livestock products. Thus, crop production is 2/3 total volume marketable products, and livestock products - 1/3part.

Table 16. Economic indicators of agricultural production in 2012

Product name Cost price, rub. Realized price, rub. Profit, rub. grain 271.5 per 1 q5.61192

From the data in the table it follows that the farm received the largest profit from the sale of grain (1192 rubles), profit from the sale of milk amounted to 608 rubles, cattle - 536 rubles.

Table 17. Efficiency of agricultural production at the enterprise

IndicatorsYears201020112012Production costs, rub.

According to the table, we can conclude that production costs in 2011 exceeded the data for 2010 and 2012 by an average of 2000. Sales revenue was also higher than the data for 2010 by an average of 1000, and compared to 2012 - by 2236 Profits in 2010 and 2011 were almost equal, and in 2012 they amounted to 426 rubles, which is more than 2 times lower than in previous years. The level of profitability in 2012 was 3.2%, which is more than 3 times less than in 2010 and 5.7% less than in 2011.

6. Environmental protection

The environment suffers the most from production activities. Until now, it has traditionally been believed that the main disturbers of the natural balance are industry and transport, and the possible harmful effects Agriculture on the environment was underestimated. At the same time, agriculture is a sphere of active interaction between society and nature, in the course of which (on the basis of technical and scientific progress) natural ecosystems are modified, new agro-zoo-ecosystems are created to meet the needs of society for food and raw materials. No other branch of material production is so connected with the use natural resources like agriculture. Therefore, it must be considered as a huge, constantly operating mechanism for the protection and cultivation of living natural resources, and it must be approached from another angle - environmental protection.

The use of natural resources and environmental protection must be considered as the main conditions for the production of food and raw materials for industry, the life support of today's and subsequent generations of people. The reproductive process in agriculture has significant features in comparison with production in industry. Land, water, forest resources, mineral raw materials are the main elements in the system of environmental management in the field of agricultural production. Along with the above, and labor resources, material and technical means living organisms (biological resources) play an active role: plants, animals, microorganisms. In organic unity with the soil cover, forest and water resources, climate and air, an ecological and economic system is formed, in which the agricultural products necessary for society are formed. Products and raw materials are created on initial stage agricultural production, where biological laws are closely intertwined with economic ones. Therefore, the effectiveness of agricultural activity and the nature of its impact on nature largely depend on the organization of rational nature management, maintaining the process of constant renewal of natural resources and environmental protection. In other words, the entire system of agriculture must become truly environmentally friendly.

In agriculture, the production environment territorially merges with the human environment. With such a merger, ecological relations are at the same time relations of production. Conversely, economic relations are constituent element in relation to the use and protection of the environment from pollution, depletion and destruction.

The intensive and diverse impact of agriculture on the environment is explained not only by the growing consumption of natural resources necessary for the continuous growth of agricultural production, but also by the formation of significant waste and wastewater from livestock farms, complexes, poultry farms and other agricultural facilities. For example, a single pig-breeding complex for 100,000 heads or a cattle complex for 35,000 heads can produce pollution equal to the environmental pollution produced by a large industrial center with a population of 400-500 thousand people. Therefore, it is very important to pay attention to the construction of treatment facilities on farms, and it must be carried out at a faster pace with an appropriate environmental justification.

Thus, the further development of agricultural production, its mechanization and the chemicalization of land significantly increase the role of environmental protection in agriculture. Failure to comply with the requirements of environmental legislation in the organization and conduct of agricultural production can both lead to huge losses for agriculture itself and cause intractable damage to the environment.

Nevertheless, in practice, the solution of this cardinal issue is relegated to the background. Environmental requirements are so essential and fundamentally important that, without observing them, it is impossible to talk about the economic efficiency of agricultural production. After all, neither science and technology, nor the technology of agricultural production based on them will give society the expected final socio-economic effect if they cause environmental damage to nature. For agriculture, this is of particular importance, since this industry social production, like no other, is closely related to living and inanimate objects of nature. Therefore, melioration, chemicalization, mechanization and other areas of agricultural development can increase the strength of the land, increase its productivity, if they are carried out taking into account environmental requirements.

The current stage of agricultural development puts forward the requirement for an integrated approach to environmental protection, meaning not only the protection of soils and increasing their fertility, but also the protection and reproduction of the entire complex of natural resources that affect the state of agricultural production and are affected by modern agricultural activities. Based on this, two main areas of environmental protection activities can be distinguished in the conditions of the modern system of agricultural production:

Protection of the environment, its land, water resources, flora and fauna from the harmful effects of agricultural production;

Protection of agriculture from the harmful effects of anthropogenic (i.e., human-modified) environment.

The problem of the optimal combination of interests in the development of agriculture and environmental protection is multifaceted. Of its many aspects, the most important are:

Protecting and increasing the productivity of agricultural land;

Prevention of pollution of land, water, atmospheric air during the operation of livestock farms, complexes, poultry farms and other agricultural facilities;

Environmental protection in connection with the use of mineral fertilizers and pesticides in agriculture.

7. Life safety at the enterprise

In recent years, there has been an increase in occupational diseases and occupational injury, man-made disasters and accidents. The actual lack of professional, social and medical rehabilitation of victims at work has a detrimental effect on the living conditions and health of people, leading to a further deterioration of the demographic situation in the country.

The following factors serve as confirmation:

A high proportion (from a third to a half of those employed in the sphere of material production) of jobs that do not meet ergonomic and sanitary and hygienic requirements and safety regulations;

A rapid increase in the level of occupational morbidity and industrial injuries (the rate of their increase in terms of a unit of output or actually worked time has been 15-20% per year over the past 5 years);

An increase in the severity of occupational injuries (over the past decade, an average of about 3% per year).

Special attention is paid to the provision of safe and healthy working conditions in Mayak SEC. Certification of workplaces in 62 specialties was carried out, relevant instructions were developed, in accordance with the requirements of the legislation, workers are instructed, persons responsible for labor protection are periodically trained, workers, depending on the specifics of their activities, are provided with overalls and means personal protection.

Conclusions and offers

In the SPK "Mayak" premises for animals meet the established sanitary and hygienic requirements in accordance with the type, age, method of keeping them and the purposes of cultivation. The rooms are warm and bright, well ventilated, comfortable for animals and care for them. The farm has 250 heads of cows, 550 heads of young cattle. In this regard, one of the activities of the economy is the production of milk and cattle meat.

In practice, depending on consumer value and taking into account aspects of use, feed products are divided into basic and concentrated. The main ones are considered, as a rule, feed of their own production. This group includes green fodder and their canning products - haylage, hay, straw, which the farm prepares annually for feeding animals.

Feed on the farm is harvested in compliance with feed harvesting technologies.

The preparation of diets for dairy cows is carried out in accordance with current regulations.

The farm does not process milk and meat. Live weight animals are sent to meat processing plants, and milk is sent daily to the dairy.

On the farm, the main tillage for all spring crops should be carried out on fallow from autumn and as early as possible, which helps to increase productivity.

In the system of autumn tillage after annual crops of continuous sowing, the correct combination of stubble breaking and plowing has an important place. It is especially necessary on lands of increased weediness and where the gap between harvesting and the onset of cold weather is long.

Stubble peeling helps to clean the soil from weeds, allows, without reducing the fertility of the field, to linger with the autumn plowing.

Heavily compacted soils and those clogged with perennial weeds must be cultivated to a depth of 10-12 cm before sowing and simultaneously harrowed and rolled before sowing.

When preparing a field for late spring crops, between spring harrowing and sowing, 2 cultivations must be carried out to provoke the growth of weeds and their subsequent destruction. The first treatment must be carried out to a depth of 8-12 cm, and the last - to a depth of 5-6 cm.

It is better to start the plowing of fertilizers in autumn or as early as possible in spring. This allows busy fallow crops and non-fallow precursors to be sown early and harvested earlier.

Fields occupied by vetch and oats, peas, perennial grasses should be harvested and cultivated no later than 1-1.5 months before sowing winter crops, so that the soil has time to accumulate enough moisture for the initial development of winter crops.

In addition, the farm needs to carry out the main tillage and sowing across the slope, and to introduce advanced technologies, acquire modern agricultural machinery in full.

List of used literature

1. GOST 7.1-2003 System of standards for information, librarianship and publishing. Bibliographic record. Bibliographic description. General requirements and compilation rules. - M.: Publishing house of standards, 2004. - 48 p.

Arzumanyan, E.A. Livestock / E.A. Arzumanyan, A.P. Beguchev, V.I. Georgievsky. - M.: Agropromizdat, 1985. - 448 p.

Bazdyrev, G.I. Agriculture / G.I. Bazdyrev, V.G. Loshakov, A.I. Pupo - nin. - M.: Kolos, 2000. - 552 p.

Jahangirov, A.D. Encyclopedic Dictionary of a Young Farmer / A.D. Jahangirov, V.P. Kuzmishchev. - M.: Pedagogy, 1983. - 368 p.

Kalashnikov, A.P. Directory of livestock / A.P. Kalashnikov, O.K. Smirnova. - M.: Agropromizdat, 1986. - 479 p.

Murusidze, D.N. Production technology of livestock products / D.N. Murusidze, V.N. Legeza, R.V. Filonov. - M.: Kolos, 2005. - 432 p.

Annual report of SPK "Mayak" Poretsky district for 2010.

Annual report of SPK "Mayak" Poretsky district for 2011.

Annual report of SPK "Mayak" Poretsky district for 2012.

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The main economic indicators of the work of an agricultural enterprise include: the average annual cost of the main production assets, area of agricultural land, average number of employees, cash receipts (cost of marketable products), costs of sales, profit, profitability. These indicators in dynamics for three years are presented in Table 7.

Table 1. -Main production and economic indicators of the enterprise "Sadchikovskoye" LLP

Indicators	An average of three	Change 2009 to 2007
Average annual cost of the main production backgrounds, thousand tenge
Area of agricultural land, ha
including arable land, ha
Average annual number of employees, people
including those employed in agriculture
cash receipts, thousand tenge

Cost of goods sold
including the production of agricultural products
Revenue from sales, thousand tenge
including from the sale of agricultural products
profitability, %
including agricultural products
Profitability, %

Based on the data in Table 7, it should be noted that Sadchikovskoye LLP is a large-scale agricultural enterprise - the number of employees of the enterprise in 2009 was 346 people, the area of agricultural land - 10904 hectares, the cost of fixed production assets - more than 235 million rubles, and compared to the previous 2008, the value of fixed assets increased by 125 million rubles. or more than double.

This farm is profitable and provides a positive level of profitability. The level of profit is not stable and subject to fluctuations. Moreover, for the period under review, the level of profitability is only growing and increased from 11.9% to 35%, or by 23 percentage points.

This is due to the increased riskiness of agricultural production, high dependence on natural and economic conditions and skillful management actions in recent years.

It should also be noted the growth in revenue and costs against the backdrop of a reduction in the number of personnel of the organization. This means an increase in the productivity of the remaining workers on the farm.

Dismissal of workers occurs due to the reduction of some unprofitable activities.

The analysis of the activities of enterprises begins with the study of production volumes and the rate of its growth. The main task of the enterprise is the most complete provision of the demand of the population with high-quality products.

The main tasks of analyzing the volume of production and sales of products are:

Assessment of the dynamics of the main indicators of volume, structure and quality of products;

Determining the influence of factors on the change in the value of these indicators;

Identification of reserves for increasing output and sales of products;

Development of measures for the development of on-farm reserves.

The volume of production can be expressed in natural, conditionally natural and cost indicators, in units of labor intensity.

The main indicators of the volume of production are gross and marketable output.

Gross output is the value of all manufactured products and work performed, including work in progress and on-farm turnover.

Marketable output differs from gross output in that it does not include the remains of work in progress and on-farm turnover and is expressed in current selling prices (without value added tax).

At present, in many enterprises, if there is no on-farm turnover and remnants of work in progress, gross output coincides with marketable output.

The direction of the enterprise's production activity or specialization is determined by the main sources of its income, therefore, to determine it, it is necessary to analyze the structure of its commercial products (table 8).

Animal husbandry is represented only by dairy cattle. The impact of the sale of livestock products (milk) on the total revenue is insignificant and does not exceed 0.03% of the total revenue.

As can be seen from the table, the farm has not been engaged in meat cattle breeding or pig breeding for at least three years.

Table 2. - The structure of the commercial products of the enterprise

Product types		Three years average
thousand tenge	thousand tenge.	thousand tenge	thousand tenge
Cereals and legumes
including: wheat




Sunflower

melons
Pome fruits, stone fruits
Other crop products
crop production
Total crop production

Total livestock products
Total agricultural production
industrial products
Purchased goods
Works and services
TOTAL household

As follows from Table 2, the surveyed enterprise is a typical agricultural producer of a crop profile: agricultural production is about 95%, while almost completely at the expense of crop production.

As will be shown above, this creates some difficulties in organizing a system for preserving and increasing soil fertility. However, given the possibilities modern technologies production of organic fertilizers, this problem can be circumvented. The following will show in detail how.

In addition to agricultural production, the company sells purchased goods, industrial products (bricks, timber), provides works and services ( transportation, construction). However, the value of these activities does not exceed 5% in aggregate.

Thus, the main activity in the economy is crop production. Of course, the profitability of production is respected, but the principles of balanced development and diversification of activities are not followed, which may lead to negative consequences in the future.

The most profitable type of activity in the economy is crop production - 76.5% of profitability. Sunflower is in second place in terms of profitability (66.3%), but in first place in terms of the absolute value of the profit that it gives to the farm. The production of soybeans turned out to be quite profitable (37.7%), the trial sowing of which was carried out by the farm in 2008. Provision of other household services third parties and individuals is also quite cost-effective - 35%.

Processing and production of agricultural products (cheese, milk), trade in purchased goods have a satisfactory level of profitability - from 10 to 23%. It is impossible to give a recommendation to expand sunflower production as the most profitable crop. The area under its crops already far exceeds the agrotechnical allowable norms. Sunflower strongly depletes the soil, re-sowing of sunflower in the same field is allowed no earlier than after eight or ten years.

Cultivation of grain crops is risky, especially winter crops. But their area cannot be reduced according to the requirements of agricultural technology, since they are good predecessors for other crops. Cereals can be cultivated in one field for two or three years in a row, and it is winter grains that give the highest yield.

Thus, the importance of crop rotation in the biological protection of crops from weeds, diseases and pests is very high. Practice shows that this so-called sanitary role of crop rotation will also manifest itself with the specialization and intensification of agriculture, under conditions of intensive use of fertilizers and irrigation.

INTRODUCTION

1. Analysis state of the art and development of production at the agricultural enterprise.

Theoretical basis.
Brief production and economic characteristics of the enterprise.

2. Analysis of the cost of dairy cattle (milk).

2.1 The size, structure and dynamics of costs per 1 head and the cost of milk.

2.2 Influence of the main factors on the cost price

2.3 Analysis of the causes that influenced the change in costs and productivity of livestock.

2.4 Influence of the cost of milk on its profitability,

on the financial performance of the enterprise.

3. Ways and reserves to reduce the cost of milk and increase the efficiency of its production.

Conclusions and offers

Bibliographic list

Applications

The cost of production is the most important indicator of the economic efficiency of agricultural production. It synthesizes all aspects of economic activity, accumulates the results of using all production resources. Its reduction is one of the primary and urgent tasks of any society, every industry, and enterprise. The level of production cost determines the amount of profit and the level of profitability, the financial condition of the enterprise and its solvency, the amount of deductions to accumulation and consumption funds, the rate of expanded reproduction, the level of purchase and market prices for agricultural products.

The problem of cost reduction acquires particular urgency at the present stage. The search for reserves to reduce it helps many farms to avoid bankruptcy and survive in a market economy.

An important role in this should be played by the analysis of the economic activity of enterprises, the main tasks of which are:

Implementation of systematic control over the implementation of the plan to reduce the cost of production;

Studying the influence of factors on the change in its level;

Identification of reserves to reduce the cost of production;

An objective assessment of the enterprise's activities in using the opportunities to reduce the cost of production and the development of measures for the development of identified reserves.

The objects of analysis include:

1. total amount production costs,

including by industry;

2. costs per ruble of gross output;

3. the cost of agricultural products;

4. cost per unit of production by items.

In this course work, the object of analysis is the production of dairy cattle.

The purpose of dairy cattle analysis is:

Studying patterns and assessing the dynamics of the cost of milk;

Evaluation of the implementation of the plan for milk;

Product level assessment;

Reserve cost savings for production;

Evaluation of business results;

Substantiation of plans and forecasts for the future.

The applied methods of economic analysis are comparison, grouping, averages, etc.

1. Analysis of the current state and development of production in an agricultural enterprise.

Theoretical basis.

Every agricultural enterprise is faced with the task of increasing the volume of production and sale of livestock products to the state in the current five years. To this end, collective farms and state farms must constantly work to deepen and concentrate production, increase the breed composition of livestock, strengthen the fodder base, create better conditions for keeping and caring for animals, introduce advanced technology, progressive forms of organization and wages, and improve the skills of workers.

Unlike crop production, the supply of livestock products is less dependent on climatic conditions. This makes it possible to conduct economic analysis systematically, to identify shortcomings in the organization of production in time, to quickly take necessary measures to eliminate them.

The main thing in the analysis of animal husbandry is to determine the reserves for increasing the quality and improving the quality of products, and reducing their cost. The main reserves for increasing livestock production are:

An increase in livestock productivity;
Increase in the live weight of the young animals sold;
Elimination of the case of animals;
Effective use feed;
Improving the conditions for keeping livestock and caring for them;
Compliance with zootechnical principles of herd reproduction.

It is important to know the characteristics of animal husbandry and, in the course of analysis, to be able to highlight the main thing, to reveal the complex relationships between factors and production results.

A sharp increase in milk production in the country is possible only on the basis of an accelerated transfer of dairy cattle breeding to an intensive development path, the widespread introduction of intensive and waste-free technologies, and increased integration within a single agro-industrial complex. At the same time, selection work is of great importance to increase the productive hereditary potential of dairy cattle breeds bred in the country, based on the use of modern achievements in genetics of other biological sciences, international cooperation on the exchange of the best genetic material, the organization of large-scale breeding, the widespread use of computers to control the breeding process, etc. So, as a result of the ongoing selection work with black-and-white, red-and-white, brown and red breeds of dairy cattle, it is planned to increase the average milk yield per cow to 5,000 - 7,000 kg.

done in our country big job on the creation of a breeding system in dairy farming: breeding herds have been created, large breeding enterprises (stations) for artificial insemination have been built, the method of long-term storage of sperm is widely used in production, breeding centers have been organized for leading breeds; a network of research institutions for animal husbandry has been created.

For the growth of dairy productivity of livestock, two main factors are necessary:

improvement of conditions for feeding and keeping animals.
increasing their genetic potential.

The rate of breeding improvement of dairy cattle with purebred development can reach up to 1.5 - 2%, and the introduction of large-scale breeding programs for 10-15 years has contributed to an annual increase in milk yield up to 100 kg or more from one cow.

Application of methods of popular genetics, electronic computer science and other achievements of science and technology makes it possible to turn the breeding of dairy cattle into a coherent, scientifically based system that contributes to the rapid creation of animals and entire populations with a high genetic potential for dairy productivity under industrial technology.

The introduction of genetic and mathematical methods and computer technology in breeding work requires significant change in the thinking of specialists - livestock breeders, a combination of the intuition of the selector with accurate calculations based on knowledge of the causes and consequences of the dynamics of heredity, variability, evolutionary process etc. In this regard, there is a need to clarify the essence, goals and objectives of the main links of the breeding process, their current content and implementation in working with dairy cattle to increase its productivity and breeding qualities, breeding new breeds, types, lines and families.

1.2. Brief production - economic

characteristics of the enterprise.

SPK "Russia" is located in the central part of the Kudymkarsky district, within the existing boundaries was formed in 1977, the act for the right to use the land was issued in 1982.

The center of SPK "Russia" is located in the village of Yurino. The regional center is Kudymkar. The distance to the delivery points in Kudymkar is 3 km. The distance to the regional center of Perm is 200 km. , before railway station Mendeleevo - 102 km. , to the pier p.Pozhvy - 98 km.

The total land area of the SPK "Russia" is 11846 hectares, the total agricultural land is 7944 hectares.

Of these - arable land -6135 hectares;

Hayfields - 1583 ha;

Pastures - 226 ha;

Forest area - 2858 ha;

Ponds and reservoirs - 254 ha;

Other agricultural land - 790 ha.

The production direction of the economy is dairy - meat, along with a well-developed branch of the grain economy, with the basics of the seed-growing direction.

The organizational structure of management is territorial. The on-farm organization of brigades is as follows:

The first brigade - the village of Lopatino (milk, grain), the second - the village of Plotnikovo (milk, grain, potatoes), the third - the village of B. Serva (re-growing young cattle, grain production), the fourth - the village of Tarovo (milk, grain) ,

the fifth - the village of Peshnigort (milk, fodder production), the sixth - the village of Vyrovo (fattening cattle), the seventh - the village of Stepanovo (milk, meat).

Livestock SPK "Russia" is represented by the number of cattle in 2002 in the amount of 1703 heads, including 589 cows of black-and-white breed. All livestock is located on five dairy farms and two fattening farms. Livestock buildings are in good and satisfactory condition, new premises are being built. They fully mechanized water supply, milking cows. Feed distribution and manure removal have been partially mechanized. Forage harvesting is fully mechanized.

Table 1 .

Analysis of an agricultural enterprise in dynamics

for 2000-2002 (milk).

Indicators				In fact, in % to 2002.
Indicators
1. Gross milk production in comparable prices - total thousand rubles.
2. Commodity milk production - total, thousand rubles.
3.Total land area, Agricultural land, ha Of these, arable land, ha
4.Average headcount workers -total, pers. including Employed in agricultural production - total, pers.
5. The cost of fixed assets - total, thousand rubles. including basic means of agriculture. Appointments
6.working capital, thousand roubles.
7. Average annual livestock (cattle) - total, head. including: The main herd of dairy cattle, head. Animals for rearing and fattening, head.

Table 1. shows the analysis of the agricultural enterprise SPK "Russia" in dynamics for 3 years. The cost of gross milk production in comparable prices in 2002 is 4878 thousand rubles - this is 37.1% higher than in 2000, by 17.3% compared to 2001. The cost of marketable products in 2002 is also higher than in 2000 year by 61.2%, in 2001 - by 19.4%. According to Table 1, we can say that the land area decreases every year in a small amount, including arable land. The average headcount is also declining from year to year, so in 2000 it decreased by 5 people compared to 2001, by 9 people compared to 2001, and there is also a decrease in the number of workers directly in agricultural production. This is due to a number of reasons, such as late payment of wages, the lack of specialists in the countryside affects the qualifications of personnel, obsolescence of equipment, machinery, and so on. The cost of fixed assets decreases every year as equipment and machinery wear out, depreciation is charged, the cost of fixed assets decreases every year, and new technology not purchased or purchased in small quantities. Working capital is also decreasing every year. The number of cattle in 2002 increased due to animals for growing and fattening, while the number of cows decreased.

Table 2.

Composition and structure of commercial products of SPK Rossiya.

According to table 2. "The composition and structure of commercial products of SPK" Russia "" we can say the following that the cost of commercial products increases significantly every year, including milk. This means that the company is developing, selling its products. Milk in the structure of marketable products takes 50 percent or more, which means that the main product that is sold is milk.

Table 3

The effectiveness and economic activity of the intensification of agricultural production in the SEC "Russia" for 2000-2002.

According to Table 3 "Efficiency and economic intensification of agricultural production in the SPK "Russia" for 2000-2002", we can conclude that the enterprise in 2002 worked profitably, while in 2000 the enterprise was unprofitable.

Table 4

Key performance indicators of production and financial activities SPK "Russia".

Indicators

Factiseski in % to 2002

1. Gross livestock production

2. Stock-labor ratio

3. Funding

4. Livestock productivity:

Average daily milk yield per cow

Average daily increase in cattle

5. Return on assets

6. Capital intensity

According to table 4 "The main performance indicators of the production and financial activities of SPK" Russia ", we can conclude that the enterprise worked profitably in 2001 and 2002 compared to 2000, as evidenced by the indicator of gross livestock production. We can also say that the enterprise has increased capital-labor ratio and capital ratio, which indicates that the enterprise is developing and does not stand still.Also, according to the table, you can see an increase in livestock productivity, as evidenced by the milk yield per 1 average daily cow. organization of production.

2. Analysis of the cost of dairy cattle products.

2.1 Size, dynamics and cost structure per head

and cost of milk.

Evaluation of the economic efficiency of milk production is carried out according to a set of natural and cost indicators.

Table 5

Indicators

Costs per head, thousand rubles

Cost structure

In fact, in 2002

1. The main herd of dairy cattle

Total costs:

including:

Salary

2. Animals for growing and fattening total costs

including:

Salary

According to table 5 "Size, dynamics and structure of costs per 1 head of cattle in the SPK" Russia ", we can say the following that the costs of the total for the main herd of dairy cattle increase every year and amount to 59.9% in 2000, 2001 - 77.0 from the level of 2002 In the structure of costs, a large share is occupied by feed, their share in 2000 is 50.85%, 2001 - 43.44%, 2002 - 51.53%. More costs 3.853 thousand rubles were spent per 1 head of animals for growing and fattening in 2001, while in 2000 it was spent - 2.278 thousand rubles, and in 2002 - 2.715 thousand rubles.

In 2002, the costs decreased due to the high number of cattle, which amounted to 1114 heads in the reporting year, which is 349 heads more than in 2000. , 2001 for 373 heads. In the cost structure, feed also occupies the largest share. In the structure, they account for 200-62.25%, in 2001 - 63.95%, in 2002 - 64.24%. Their share is increasing every year.

The cost of production is the most important indicator of the economic efficiency of agricultural production.

Table 6

According to table 6. "Calculation of the cost of 1 centner of milk in the SPK" Russia "" we can say the following that the cost of milk increases from year to year and this is facilitated by an increase every year in costs mainly for feed and wages. The cost of 1 centner of milk increased in 2001 by 52.1 rubles compared to 2000 and by 26.9 rubles in 2002 compared to 2001. According to the indicator of milk received - in total it can be seen that in 2002 it was received the largest number milk than in other years. This amounts to 97.5% by the year 2000; by 2001 - 94.0% compared to 2002.

2.2. The influence of the main factors on the cost of milk.

The cost of livestock products is affected by the amount of costs per 1 head of livestock and the productivity of animals. The amount of costs per 1 head of livestock characterizes the level of production intensity. In conditions of intensification of agricultural production, investments of funds and labor will grow, but they must ensure the growth of animal productivity to a greater extent than the increase in costs, as a result of which a certain economic effect will be obtained.

According to table 7. "Dynamics of the cost of livestock products in the SPK" Russia ", we can conclude that the cost of milk is growing every year, this is facilitated by an increase in the cost of feed, maintenance, wages and other costs. An increase in the cost of 1 centner of milk in 2002 amounted to 35.4% or 79 rubles compared to 2000, and 12.1% or 27 rubles in 2002 compared to 2001. Milk yield per cow in 2001 decreased by 140 kg compared to 2000, increased by 248 kg compared to 2001.

Table 7

Dynamics of the cost of livestock products SPK "Russia".

The cost of livestock products depends on two main factors - the productivity of livestock and the cost of its maintenance. The lower the cost per head and the higher the productivity of animals, the lower the unit cost of production. Consider the change in the cost of livestock products depending on these factors in table 8 "Influence on the cost of production of animal productivity and the cost of their maintenance."

Table 8

Impact on the cost of production of animal productivity and the cost of their maintenance (rubles).

Indicators

Live weight gain

1. Actual cost of 1c

2. Planned cost 1c

3. Cost of 1c at planned costs and actual productivity of animals

4. Deviations of the actual cost from the planned one (p1-p2)

including:

Due to changes in animal productivity (page 3- page 2)

Cost per 1 head (p1-p3)

The deviation of the actual cost from the planned one shows that the planned cost of milk is planned to be higher than the actual cost of milk. In 200, this deviation amounted to 11 rubles, in 2000 - 21 rubles, in 2002 - 83 rubles, and the increase in live weight in 2000. and in 2001 it was planned to be almost 20 times less than actually received, and in 2002 the planned figure exceeds the actual figure by 64 rubles. This means that the plan is underfulfilled by 64 rubles. Including due to the productivity of animals, deviations of the actual cost from the planned cost for milk in 200, the planned figures exceeded the cost of 1c at planned costs and actual productivity by 22 rubles, and in 2001 and 2002 the planned cost was less by 26 rubles and 29 rubles, respectively. Costs per head in 2000 were 11 rubles higher than the cost of 1 centner at planned costs and the actual productivity of animals for milk, and in 2001 and 2002 the actual cost of 1 centner of milk was lower by 47 and 112 rubles, respectively.

2.3 Analysis of the reasons that influenced the change in costs and productivity of livestock.

The cost of animal production is affected not only by the level of animal productivity, but also by the amount of products obtained: the fat content of milk, the weight of the offspring, and so on. Therefore, when analyzing the cost of livestock products, it is necessary to establish the impact of product quality.

Quality indicators have been established for each type of agricultural product sold to the state. The higher the quality, the higher the selling price per unit. Improving the quality of products is a great reserve for increasing the volume of sales and income of the economy.

The most important criterion for the quality of agricultural products is the content of useful substances in it. Milk quality indicators include milk fat content. The current procedure for the acceptance of products by procurement organizations provided for its assessment also depending on freshness (acidity of milk and others).

Table 9

Analysis of changes in the cost of milk in SPK "Russia".

Indicators

1. Costs for 1 cow, rub.

2. Milk yield per 1 cow, c

3. Fat content of milk, %

4. cost of 1 c, rub.

5. cost of 1 centner of milk at planned costs and actual milk yield, rub.

6. actual milk yield per cow with planned fat content, c

7. cost of 1 centner of milk at actual costs, actual milk yield and planned fat content, rub.

8. deviation of the actual cost of milk at the planned fat content from the planned cost, rub.

including through:

Productivity

fat content

According to Table 9. "Analysis of changes in the cost of milk in the SPK" Russia ", we can say the following that the cost of milk has changed due to productivity when calculated using planned and actual indicators in 200 by 20.6 rubles, in 2001 - by 22.3 rubles, in 2002 - by 13.6 rubles, therefore, in 2000 the planned cost of milk is higher than calculated, and in other years it is lower.Expenses for the cost of 1 centner of milk in 2000 are higher than the cost of 1 centner of milk with planned costs and actual milk yield by 9.6 rubles, and in other years the cost of the actual cost of 1 centner of milk is significantly lower in 2001 by 43.2 rubles, in 2002 by 96.6 rubles.Due to the fat content of milk, the cost of 1 centner is actually lower than the cost of 1 centner of milk at actual costs, actual milk yield and planned fat content in 2000 by 15.3 rubles, in 2001 - by 23.2 rubles, in 2002 - by 47.8 rubles, and this figure increases every year. Because of the cost per cow, they increase every year, while the highest milk yield per cow was in 2002 -3568 kg, which is higher than in 2001 - by 248 kg and in 2000 - by 108 kg. Although the fat content of milk in 2002 is the lowest, it is 3.74% compared to previous years. The highest fat content of milk in 2000, it is 3.87%, slightly lower in 2001 - 3.85%.

In 2002, the highest milk yield per cow, therefore, the cost of milk in 2002 is the highest compared to previous years.

2.4. The influence of the cost of milk on its profitability, on the financial result

and profitability of the enterprise

To increase the efficiency of agricultural production, it is necessary not only to increase production, but also to rationally use it in the economy and distribute it through sales channels. In the process of selling products to farms, proceeds are transferred, which should reimburse the costs incurred and ensure the receipt of profits necessary for further expanded reproduction. The most important results of the activity of each enterprise are profit and profitability, which depend mainly on the sale of products. At each enterprise, the sale of products should take place in accordance with the plan in terms of its volume, assortment and timing.

Agricultural enterprises are interested in the rapid sale of their products, as this has a direct impact on the financial condition of the economy, helps to strengthen its economy, improve working and living conditions for workers. Therefore, one of the most important issues in the economics of analysis is the analysis of the use and sale of products, financial results and profitability.

Table 10

Factor analysis of the profitability of milk products in the SPK "Russia"

Table 10" Factor analysis milk in SPK "Russia" the level of profitability depends on changes in the average selling prices unit cost.

Table 10 calculates the influence of these factors on the change in the level of profitability of milk production by the method of valuable setting:

The planned profitability of milk in 2000 was 29%, in 2001 - 15%, in 2002 - (- 1%), the conditional profitability in 2000 was (- 23%), 2001 - 23%, 2002 - (- 1%) , actual profitability in 2000 (- 17%), in 2001 - 36%, in 2002 - 36%. According to the actual profitability, we can conclude that the sale of milk in 2000 was lower than the cost of 1 quintal of milk. As a result, the enterprise for the sale of milk received losses, i.e. became unprofitable. In 2001 and 2002, the enterprise SPK "Russia" worked with a profit, became profitable. This happened due to the increase in sales prices for milk.

The main source of information about the financial activity of the enterprise is the financial statements - the financial condition of the enterprise - a complex concept that is characterized by a system of indicators reflecting the availability, placement and use of the financial results of the enterprise. The main source of information for analysis financial condition is balance.

Table 11

Analytical balance of SPK "Russia" for 2000 - 2002

	Balance sheet items

	Fixed assets and other extra-budgetary assets
	debt to the budget
	Debt to off-budget funds
	Debt to suppliers and contractors

	Loss (+), shortage (-) of planned funds
	Solvency ratio

Conclusion: According to table 11 "Analytical balance sheet of SEC" Russia "for 2000-2002" we can say the following that the decrease in fixed assets and other extra-budgetary assets occurred due to depreciation of fixed assets and lack of funds for acquisition or renewal. The debt to the budget, extra-budgetary funds and suppliers and contractors was formed due to the lack of profit, due to the decrease in the solvency ratio.

3. Ways and reserves to reduce the cost of milk and increase the efficiency of its production.

Calculation of factors for reducing the cost of milk due to factors.

1. Actual volume of production and costs in the reporting year:

Milk - 21874 centners;

Offspring - 645 head.

The average annual number of cows is 589 heads.

Actual costs for the production of the main products (without

Costs for by-products) - 5534 thousand rubles.

2. Reserves of production and costs for the planned year:

Milk - 22790 centners;

Offspring - 646 goals;

The average annual number of cows is 604 head.

Additional costs for increasing the number of cows - 140.9 thousand rubles. (5534 thousand rubles: 589 heads) x 15 heads..

3. Possible cost reductions in the coming year:

By reducing the cost of 1 centner feed units per ruble

((38 x 604) x 5.68) = 128.07 rubles.

by reducing the rate of feed consumption to the planned

((38 - 40) x 46.9 x 604) = 177.46 thousand rubles.

due to the growth of labor productivity by 12%

((28.38 x 604) x 5.16) = 88.45 thousand rubles.

total cost reduction:

128.07 thousand rubles = 177.46 thousand rubles. = 88.45 thousand rubles. - 393.98 thousand rubles.

4. Costs for the planned year:

5534 thousand rubles = 140.9 thousand rubles. - 393.98 thousand rubles. = 5280.92 thousand rubles.

including for milk

((5280.92 thousand rubles x 90): 100) = 4752.83 thousand rubles.

5. Reimbursement of the cost of 1 centner of milk

4752.83 thousand rubles : 22790 = 208.55 rubles.

The possibility of cost reduction will be as a percentage of the level of the reporting year.

Bibliographic list

1. N.G.Dmitriev, M.Z.Basovsky, B.V.Aleksendrov et al.: "Breeding work": Reference book - M.: Agropromizdat, 1988.

2. I.A.Smirnov, V.M.Bochkarev, V.V.Berdnikov, F.N.Sharikov "Workshop on the analysis of economic activity of agricultural enterprises". Textbooks and study guides for agricultural technical schools - M.: Kolos, 1977.

3. P.V.Smekalov, G.A.Oraevskaya "Analysis of the economic activity of agricultural enterprises": Textbook. - M.: Finance and statistics, 1991.

4. G. Savitskaya "Analysis of the economic activity of agricultural enterprises": Proc. 2nd ed. - Mn.: IP "Ekoperspektiva", 1999.

5. A.S. Smirnov " Coursework on economics, organization and planning of agricultural production". - M.:, "Kolos" - 1978.

6. F.K. Shakirov et al. "Workshop on the analysis of the production and financial activities of agricultural enterprises": Textbooks and teaching aids for students of technical schools - 2nd ed., Revised. And add. - M.: Agropromizdat, 1989.

7. Annual reports for 2000-2002 SPK "Russia"

8. Business plans (production and financial plans) for 2000-2002. SPK "Russia"

Ministry of Agriculture of the Russian Federation

State unitary educational institution higher and professional education

Perm State Agricultural Academy named after Academician

D.N. Pryanishnikova

Department of Information Technology and Computer Engineering

Control work on the subject: Information Technology in economics

On the topic: "Electronic payment technologies"

Performed

economics student

faculty of correspondence department

specialties 060900

"Economics and management of AP"

Syrkanova Vera Vladimirovna

code Ek-2002-595

checked

S.F. Tyurin

Plastic card as a payment instrument. 2

Types of payment cards. 2

Issuers and Acquirers. four

POS - terminals. eight

ATMs. 9

Processing center and communications. ten

List of used literature.

Indicators

Actual in % to 2002

Indicators

Initial data:

1. Basic production assets of dairy cattle breeding.

2.Production costs for dairy herd

3. Gross milk yield

4. Cost of gross milk yield

5. Average annual number of cows

6. Labor costs in dairy cattle breeding

7. Profit from the sale of milk

8. Cost of sold milk

9. Revenue from the sale of milk

Estimated indicators:

Milk production:

For 100 rubles of fixed production assets

For 100 rubles. production costs

For 1 man-hour.

Per 100 hectares of agricultural land

Land per 1 average annual cow

Profits received per 100 hectares of agricultural land

Cost of 1 c. milk

Labor costs per 1 c. milk

Level of profitability of milk production

Thousand man-hour