[Costing in poultry farms [like the Irkutsk Region]]
2009
Maksimova, G.V. | Samarukha, V.I. | Rasputina, A.V.
Based on the analysis of production structure and technology, the author outlines costing and cost calculation in poultry farms. The cost accounting frameworks and ways of its improvement have been proposed. The cost centres (objects) and corresponding documentation have been precised. The Irkutsk oblast (region) has been chosen as an example. The poultry herd accounted for 6,09 mln heads, whereas the share of poultry companies was 80,4% at the end of 2007. The regional poultry herd size has become stable after the 1993-1996 dramatic decline and the 1997-1998 increase, the meat and egg productivity increasing. At present, the poultry production is allocated near large cities and remarkable for the high level of vertical integration. Its efficiency is mainly determined by management system at a farm, regional and national levels. The existing linear and functional management system at farm level hasn"t met market economy requirements any more due to its excessive centralization, inefficient information flows etc. Therefore, broiler production shops are suggested to unite into technological units, which are divided into principal and subsidiary ones. These units could be classified by products as follows: incubation eggs, one day chickens, broiler meat. It is worth accounting costs by technological processes (egg incubation, repair chicken rearing etc.) rather than by technological groups of poultry (a grown up herd, young chickens etc.). That entails changes in costing, list of calculation objects and calculation units
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