S.S. Ovanesyan, V.Yu. Deich
Irkutsk State Agricultural Academy
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Summary. Accounting of production costs in the poultry according to “Methodological recommendations on accounting of production costs and calculation of the prime cost of products (works, services) in the agricultural organizations” is conducted without the separation of the conjugated product. Because of this, the cost of all kinds of production is inaccurate. The latter is closely connected with the price of realization of all kinds of manufactured products, as well as with the determination of the cost of those products, which are the raw materials for subsequent production stages. The objective of the study was to develop a method to distribute the cost of main and conjugate products and first of all variables, as they make up 70-80 % of the total costs of poultry enterprises of the Irkutsk region. Suggested variables costs distributed in proportion to the amount of goods produced, expressed in units of mass, i.e. mass egg food and a mass of culled chickens for the same period. Variable costs are suggested to be distributed in proportion to the amount of goods produced, expressed in units of mass, i.e. mass of edible egg and a mass of cull chickens for the same period. Constant costs are suggested to be distributed proportionally to the marginal income of available types of products (main and conjugate). Method of separation of the cost for constant and variables as well as cost calculation for the basic and the adjacent production was applied to commodity eggs and meat of culled chickens in OSC «Belorechenskoye». Comparison of outcome data following the traditional method of calculation and the method suggested by us, showed that at the same level of costs the cost of egg increased slightly by 4 %, meat – significantly decreased by 60 %, which in our opinion corresponds to reality. The practical application of the proposed method will allow to define more accurately the cost of production and make informed decisions on prices in the conditions of tough competition, as well as to perform all necessary calculations for breakeven on poultry farms.
Keywords: distributopn of variable and fixed costs, calculation, cost price, breakeven, production, financial result, revenue, poultry farming.