of the Urals

Russian Journal of Agricultural Research

The publication is registered by the Ministry of the Russian Federation
for Affairs of the Press, Television and Radio Broadcasting and Mass Communication Media.
Registration certificate: PI number 77-12831 on May 31, 2002
Subscription index in catalog «Russian Press» - 16356
ISSN 1997 - 4868 (Print)

The Journal is included in the list of the leading peer-reviewed scientific journals and publications, which should be published by the main results of theses for the degree of doctor and Ph.D.
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Journal is included in the list of VAK (from 25.09.2017), No. 291

ISSN 2307-0005 (Online)
Key title: Agrarnyj vestnik Urala (Online)
Abbreviated key title: Agrar. vestn. Urala (Online)

Аграрный вестник Урала № 02 (132) 2015


Лоретц О. Г. ректор, доктор биологических наук, профессор Уральский государственный аграрный университет

Симйонка Г.Ю. соискатель кафедры экономики, организации и прогнозирования сельскохозяйственного производства Уральская ГСХА

Лиходеевская О. Е. кандидат биологических наук, доцент Уральский государственный аграрный университет



Article is devoted to the evaluation of complex measures on accounting and control of production costs in order to achieve high productivity indicators of economic activity of agricultural enterprises. The use of standards variable costs allows you to plan costs and based on them to determine the effective indexes, and identify internal reserves to reduce costs in the production of milk. Such a mechanism of cost management allows you to quickly control costs and provide timely corrective actions to avoid negative results of operations. As a result, cost of 1 quintal of milk in the Agricultural production cooperatives “Lenin Testament” Irbitsky district of Sverdlovsk region is reduced by 2.4 %. With the mechanism of the production arm (leverage) is a calculation of the change in profit depending on the selling price of milk, as well as fixed and variable costs of production. The increase in selling prices of milk, as well as rapid change in the ratio of fixed and variable costs under varying conditions lead to a decrease in the effect of the manufacturing arm (leverage), which provides an increase in the potential formation of profit, operational cost control and preparation of various options for management decisions. Practical application of the proposed methods of cost management will allow to accurately determining the effective indexes such as the cost of 1 quintal of milk, profit and profitability


dairy cattle, economic evaluation, marginal analysis, leverage


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