ВПЛИВ МЕХАНІЗМУ РОЗПОДІЛУ НАКЛАДНИХ ВИТРАТ НА ФІНАНСОВІ РЕЗУЛЬТАТИ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2016, Vol 1, Issue 1
Abstract
V.E. Meshcheriakov. Effect of overhead cost allocation mechanism on the financial results of agricultural enterprises. Ensuring food security of the state is impossible without a simultaneous increase in output of crop and livestock production. Unfortunately the analysis of the dynamics of the production of the latter points to the slow pace of its growth, which does not cover the recession, which was observed in the industry in the late 90's - during the 2000s. The main factor is the lower, as compared with the production of plant profitability of production and sale of animal products. The formation of financial performance of certain types of production is influenced by the price of it, direct and overhead costs, the distribution mechanism which is laid in the form of 50-s.-g. It is rather inconvenient for a diversified economy, because it will lead to artificially low financial results of the livestock industry, which makes the search for ways to this problem. The effect of overhead cost allocation mechanism for the objectivity of the definition of financial results of the operation of individual branches of the agricultural enterprise is investigated. Identified imbalances in the existing mechanism of the distribution of overheads in the preparation of the form 50-s.-g., which results in an understatement of financial results from the sale of livestock products in diversified farms, as a consequence of the lack of cash receipts from the sale of agricultural products, which was held as part of the industrial processing of marketable products. In order to address these shortcomings suggested last distributed in proportion to the value of material costs without the cost of seeds and planting material in crop production and animal feed in livestock, which will improve the accuracy of the assessment of financial results of diversified farms. Keywords: overhead, livestock, profit, cost, marketability, contractor, the proportion of the distribution.
Authors and Affiliations
Володимир Мещеряков
Keywords
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