[Method of the marginal analysis in the information system of agrarian production]
2007
Mirenkova, G.V., Belarus State Academy of Agriculture, Gorki (Belarus)
Problems of using marginal analysis in agrarian production were studied. The composition of factors of calculation of the point of non-loss in agrarian production is extended. Realization of marginal analysis in a system of modern book keeping and statistics demands the necessary condition of fulfillment of additional groups for establishment of conditional-constant, conditional-variable costs and naturally the marginal profits. Graphical method HL and correlation and regressive method applied in economic research can not concretize the costs which should be controlled from the side of their influence on costs forming in comprehensive branch economic analysis. Among the important productive costs which should be considered as the constant ones it is necessary to choose amortization of the basic means and normalized costs on organization and production management. Real bookkeeping information allows to evaluate concrete consumed resources and establishment of their influence on non-loss volume of sales on the basis of multiple-factor determined models. Multiple-productive agrarian sphere has account specificity and many tasks of marginal analysis which should be taken into account. Formation of optimum level of sowing square, yield, livestock and productivity are very important for agrarian sector along with non-loss volume of sales, price and cost level
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