Использование графического и аналитического методов маржинального анализа в оценке эффективности производства яиц
2012
Dovnar, N.K., Grodno State Agrarian Univ. (Belarus)
In the conditions of the Republic of Belarus there were analysed problems of application of the marginal analysis in an assessment of production efficiency of eggs. There were presented graphic and analytical methods of the analysis of break-even production (realization) of eggs, critical indicators of volume of production, the price, values of constants and specific variable costs of production of eggs are calculated and proved. The realized calculations have shown, that the outlay recovery time of constant expenses makes 6 months, that is half a year will leave on compensation of constant costs, the others half a year 'Grodno Integrated Poultry Farm' will receive profit on eggs realization. Results of the lead marginal analysis by graphic and analytical methods testify that 'Grodno Integrated Poultry Farm' is necessary to realize more than 37200 thousand eggs (more than 49,4 % of manufacture volume) for the sum exceeding 8313 million rb for reception of profit. At these a maximum level of specific variable expenses are 203,7 thousand rbl., the common constant charges will make - 3011 million Belarusian rbl., the price of 1 thousand eggs should exceed 203,3 thousand Belarusian rbl. Thus, the marginal analysis is an effective method of a substantiation of a wide spectrum of administrative decisions.
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