ANALYTICAL INTERPRETATION UNPRODUCTIVE COSTS FOR ANIMAL HUSBANDRY

Olga Kruglyak

Abstract


Introduction. The study is devoted to the analytical interpretation of non-productive expenditures in animal husbandry, in particular, in dairy cattle breeding and the search for ways to reduce the level of unproductive expenditures on the maintenance of dairy cattle. Methodology. Created by the author database on the economic indicators of the activities of state enterprises of Cherkasy region, included in the network of the M. Zubts Institute of Animal Breeding and Genetics of the National Academy of Agrarian Sciences of Ukraine served as the research information base. In the process of research, methods of content analysis of scientific sources and legal documents, structural analysis and comparison, statistical and economic-mathematical methods were used to systematization, classification and analytical interpretation of non-productive livestock in general, and dairy cattle breeding, in particular. Results. As a result of the studies, the classification of expenses by efficiency in dairy cattle breeding was carried out. The research results showed that the analysis of non-productive expenditures on the maintenance of dairy cattle is reasonable to carry out on the basis of a criteria set, such as: innovation and production, market, social and environmental. In accordance with the proposed approaches, an analytical interpretation of the unproductive expenditures on the production of dairy cattle breeding in state enterprises belonging to the network of the Institute of Animal Breeding and Genetics named after MV Zubts NAAN (Cherkasy region) has been carried out. Their share was about 2% of the total cost of milk production. The following hypothesis was confirmed - unproductive costs in dairy cattle breeding arise from unbalanced feeding, inefficient maintenance, insufficient care and veterinary care, reduced genetic potential, increased duration of the mihotal period, reduced duration of economic use of cows, poor quality milk and inequivalent prices for its implementation. Findings. According to the research, it was concluded that the proposed measures to optimize the production costs of enterprises of the dairy cattle breeding industry by reducing the level of unproductive expenditures on the maintenance of dairy productivity cattle are possible with the introduction of measures set for animals breeding, genetics, reproduction and feeding.

Keywords


production costs; analysis; cost management; overhead; dairy cattle; efficiency

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DOI: https://doi.org/10.35774/ibo2018.01.032

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"Scientific Club "SOPHUS"
West Ukrainian National University
Higher Education Institution "Podillia State University"