scholarly journals Documentary support of the agricultural producer

2019 ◽  
Vol 11 (5) ◽  
Author(s):  
Maria Stafievskaya ◽  
Nadezhda Kurochkinа
Keyword(s):  
Crop Production ◽  
Information Source ◽  
Agricultural Products ◽  
Production Costs ◽  
Current Standard ◽  
Agricultural Producer ◽  
Agricultural Organizations ◽  
The Republic ◽  
Management Functions ◽  
The Cost

One of the significant management functions today is financial accounting. Today, farmers can independently develop primary accounting documents that would meet the requirements of legislation and internal management. The presence of workflow is an important information source for the management process. Timely information on the costs incurred is generated in the field of primary accounting as an information system for all accounting subsystems (tax, management, financial). Today, the list of primary documents is extensive, presented in unified and specialized forms, however, farmers feel the problem of establishing accurate and efficient exchange of information within the enterprise units. The article provides a critical analysis of the current standard forms of primary accounting documents used by agricultural organizations to account for costs at the present stage. The object of the study was the activity of agricultural enterprises of the Republic of Mari El. The subject of the study is the documentary support of the production and sale of agricultural products, the performance of work in crop production. This study is based on the application of methods of deduction, induction, information analysis. The analysis made it possible to identify the main shortcomings in documenting operations related to the implementation of agricultural work and to develop recommendations for their elimination. The scientific novelty is the author's recommendations on improving the primary accounting for the agricultural producer. The implementation of the proposed recommendations in the practice of accounting for agricultural organizations of the Mari El Republic will allow: • simplify the initial accounting of production costs by reducing the number of primary accounting documents; • reduce the cost of working time to prepare information about the costs for the management of organizations; • increase the reliability and efficiency of the information received on the magnitude of the costs incurred and the cost of agricultural products.

scholarly journals The effect of changes in opportunity costs and prices of some agricultural products such as sugar beet, corn,wheat etc. used for bioethanol production on the cost of bioethanol production is not adequately known in Turkey.. Therefore, it was aimed to determine the bioethanol production cost items and unit production costs and also to put forth the effects of variations in raw material prices on cost of bioethanol.. The research data were collected via personal interviews from active bioethanol plants in Turkey. The results of previous studies and documents of related institutions and organizations were also used. The study followed classical cost analysis approach to calculate production cost. Scenario analysis was performed when exploring the effect of raw material prices on bioethanol production cost. Research findings showed that production cost per litre bioethanol produced from sugar beet molasses, corn, wheat and corn-wheat mixture were 2.50 TL, 2.84 TL, 2.95 and 2.84 TL, respectively. The share of raw material expenses in bioethanol cost per liter varied associated with the crops used in the process, it was 28.55% for bioethanol produced from sugar beet molasses, 44.81% for bioethanol produced from corn-wheat mixture and 44.87% bioethanol produced from corn. The research results also showed that the changes that occur in raw material prices significantly affected the bioethanol production cost and opportunity cost of crops created difficulties in biomass supply. Implementing the suitable policies and strategies and making the necessary arrangements in legislation would enhance the economic sustainability of bioethanol production in Turkey.

2017 ◽  
Vol 32 (1) ◽  
pp. 16-16
Author(s):  
Selime Canan ◽  
Vedat Ceyhan
Keyword(s):  
Sugar Beet ◽  
Production Cost ◽  
Agricultural Products ◽  
Production Costs ◽  
Raw Material ◽  
Bioethanol Production ◽  
Beet Molasses ◽  
Sugar Beet Molasses ◽  
Research Findings ◽  
The Cost

On the assessment of production costs and profitability of agricultural organizations of the Orel region

2020 ◽  
pp. 67-73
Author(s):  
L. Golovina ◽  
O. Logacheva
Keyword(s):  
Agricultural Production ◽  
Agricultural Sector ◽  
Production Costs ◽  
Annual Number ◽  
Business Activity ◽  
Main Production ◽  
Systematic Development ◽  
Agricultural Organizations ◽  
The Cost ◽  
Average Annual Number

The trends of changes in the structure of production costs and profitability of agricultural organizations of the Orel region are studied. The ratio of income and expenses that develops in the course of business activity is analyzed. The share of the cost of purchased products in the composition of material costs in connection with its growth is highlighted. The emphasis is placed on ensuring the systematic development of agricultural production in the region. The fact of a decrease in the share of wages in the structure of costs for the main production and a reduction in the average annual number of employees is revealed. The study is supplemented by an analysis of vacancies in agriculture in Russia, highlighting the most popular and highly paid professions in the agricultural sector of the country.

Study of the demand for agricultural insurance in the Republic of Kazakhstan

2020 ◽  
Vol 2020 (6) ◽  
pp. 193-207
Author(s):  
Yuliya Baeva
Keyword(s):  
Crop Production ◽  
Least Squares Method ◽  
Weighted Least Squares ◽  
Agricultural Insurance ◽  
Weighted Least Squares Method ◽  
Number Of Factors ◽  
Compulsory Insurance ◽  
Agricultural Producer ◽  
The Republic ◽  
Sowing Season

The article presents the results of a study of the demand for agricultural insurance in the Republic of Kazakhstan. For about 16 years, Kazakhstan had a system of compulsory insurance in crop production, but the level of insured areas fluctuated from year to year, reaching their minimum value of 38% in 2019. Drawing on statistics from 2010 to 2018 of the two largest cereal growing regions (Kostanay and Akmola regions) and using the weighted least squares method, the author constructs an econometric model of the dependence of insured areas share on a number of factors. The determinants for the analysis were such indicators as the gross profit of agricultural producer, yield results, material costs, rainfall in winter and pre-sowing season.

The Phenoxy Herbicides: CAST

Weed Science ◽  
1975 ◽  
Vol 23 (3) ◽  
pp. 253-263 ◽  
Keyword(s):  
Crop Production ◽  
Forest Products ◽  
Weather Conditions ◽  
The United States ◽  
Production Costs ◽  
Alternative Methods ◽  
Good Judgment ◽  
Public Health Importance ◽  
Phenoxy Herbicides ◽  
The Cost

The phenoxy herbicides, 2,4-D, 2,4,5-T, MCPA, silvex and related materials, are selective herbicides widely used in crop production and in the management of forests, ranges and industrial, urban and aquatic sites. These chemicals are related to naturally occurring plant growth regulators. They kill plants by causing malfunctions in growth processes. Broad-leaved plants are generally susceptible to the phenoxy herbicides, whereas most grasses, coniferous trees and certain legumes are relatively resistant.The phenoxy herbicides are used to control broad-leaved weeds in wheat, barley, rice, oats, rye, corn, grain sorghums and certain legumes. Such uses increase yields, improve product quality and reduce production costs. The phenoxy herbicides are used in forests to suppress unwanted hardwood trees and brush, to reduce competition with conifers already established or to prepare sites for the regeneration of conifers. They are used on grazing lands to control unpalatable and noxious plants and to kill brush and small trees that reduce the productivity of pastures and ranges. 2,4-D and other phenoxys are used in canals, ponds, lakes and waterways to kill floating weeds such as water hyacinth, submerged weeds such as pond-weeds, and emergent and shoreline plants such as cattails and willows. Industrial and urban uses include control of brush on utility and transportation rights of way, control of dandelions, plantains and other weeds in turf and suppression of ragweed, poison ivy and other plants of public health importance.The principal hazard in the use of the phenoxys is to crops and other valuable plants either within the treated area or nearby. Treated crops and forest trees can be injured through accidental overdosing, improper timing of treatments, unusual weather conditions and other causes. Injury to nearby crops and ornamentals can result from drift of droplets or vapors of the spray. Such losses are largely preventable through the use of proper formulations and spray equipment and the exercise of good judgment.The phenoxy herbicides are predominantly toxic to green plants and are much less toxic to mammals, birds, fish, reptiles, shellfish, insects, worms, fungi and bacteria. When properly used, they do not occur in soils and water at levels harmful to animals and microorganisms. They do not concentrate in food chains and do not persist from year to year in croplands. They are detectable only rarely in food and then only in insignificant amounts.A highly poisonous kind of dioxin called TCDD is an unavoidable contaminant in commercial supplies of 2,4,5-T and silvex. The amount present in currently produced formulations of 2,4,5-T and silvex is not enough to alter the toxicological properties of these preparations or to endanger human health or to affect plants or animals in the environment.The phenoxy herbicides are widely used because they are more efficient and usually less hazardous and less injurious to the environment than alternative methods. Use of these chemicals is estimated to reduce the cost of production of the crops on which they are used by about 5% and to reduce overall agricultural production costs in the United States by about 1%. Uses in forests and nonagricultural situations provide additional savings. If the phenoxys were no longer available, the cost of food, forest products, electric power, transportation and governmental services would be higher. These costs would be borne by consumers.

ANALYSIS OF THE CURRENT STATE AND DYNAMICS OF CROP PRODUCTION DEVELOPMENT IN RUSSIA

2020 ◽  
Vol 5 (86) ◽  
pp. 130-137
Author(s):  
M.V. Kivarina ◽  
◽  
N.N. Yurina ◽  
◽  
◽  
...  
Keyword(s):  
Preliminary Data ◽  
Crop Production ◽  
Agricultural Products ◽  
Vegetable Production ◽  
Industrial Complex ◽  
Grain Production ◽  
Current State ◽  
Production Development ◽  
The Cost

This article presents the results of the analysis of the current state of crop production in Russia, as well as the dynamics of the main indicators of the industry. Crop production occupies a position of primary importance in the agro-industrial complex of the country, since the cost of agricultural products in actual prices amounted to 5348.8 billion rubles in 2018 (according to preliminary data of 2019 – 5907.9 billion rubles), including crop production – 2756.1 billion rubles (3160.0 billion rubles – in 2019) or 51.5% (53.5% in 2019); the index of crop production – 98.5% (in 2019 – 106.1%). The gross grain harvest in 2018 amounted to 113.3 million tons; in the structure of grain production, the largest share belongs to wheat – 63.69% or 72.1 million tons, then barley – 15.00% (16.99 million tons), corn – 10.08% (11.4 million tons), oats – 4.17% (4.7 million tons), rye – 1.69% (1.9 million tons), rice – 0.92% (1.0 million tons), buckwheat – 0.82% (0.9 million tons) and other crops – 7.79% (8.8 million tons). The most favorable situation was with such technical crops as soy and rapeseed. In 2018, record harvests of soybeans and rapeseed were collected – 4026.8 and 1988.7 thousand tons, respectively. The volume of vegetable production in all categories of farms for the period 2014-2018 increased from 12821.02 to 13685.23 thousand tons; the yield and marketability of products also increased. The number of vegetables and melons per population was 76.18 % in 2018.

scholarly journals An Examination of the Economics of Sustainable and Conventional Horticulture

2000 ◽  
Vol 10 (4) ◽  
pp. 687-691
Author(s):  
Robin G. Brumfield
Keyword(s):  
Crop Production ◽  
Production Systems ◽  
Economic Benefits ◽  
Production Costs ◽  
Organic System ◽  
Price Premiums ◽  
Organic Systems ◽  
Long Term Study ◽  
Adverse Impacts ◽  
The Cost

Since World War II, U.S. agriculture has reduced production costs by substituting petrochemicals for labor. Adverse impacts from chemical intensive agriculture include increased pest levels, groundwater and surface water contamination, soil erosion, and concerns about harmful levels of pesticide residues. Sustainable farming programs such as integrated crop management (ICM) and organic farming encourage farmers to use systems that reduce the adverse impacts of chemical agriculture. However, before farmers adopt an alternative system, they must determine that economic benefits from the alternative farming activities exceed the costs incurred. Unfortunately, relatively few studies have compared the cost of organic crop production with conventional production systems. Results of these studies are mixed. In some studies, organic systems are more profitable than conventional systems with organic price premiums, but are not economically viable without price premiums. In one long-term study, the organic system was more profitable than a conventional one if the cost of family labor was ignored, but less profitable if it was included. In some studies, net returns were higher for ICM than for conventional or organic systems, but in others, they were higher. Results also vary on a crop by crop basis.

Development of primary income accounting of crop production

10.12737/7736 ◽  
2014 ◽  
Vol 9 (4) ◽  
pp. 23-28
Author(s):  
Закиров ◽  
Zufar Zakirov ◽  
Закирова ◽  
Alsu Zakirova ◽  
Клычова ◽  
...  
Keyword(s):  
Agricultural Production ◽  
Crop Production ◽  
Accounting Information ◽  
Cost Accounting ◽  
Production Costs ◽  
Labor Costs ◽  
Horse Breeding ◽  
Business Entities ◽  
The Cost ◽  
Agricultural Organization

In modern conditions agricultural enterprises activity is affected by the organization of management, which provides economic independence of business entities, their competitiveness and return on production costs. In turn, the effectiveness of management is affected by the efficiency and adequacy of accounting information, which is received by the administrative and management personnel. The term of calculation, due to its versatility, is of a great interest on the part of scholars and practitioners. On the one hand, calculation is represented as a set of techniques of analytical accounting of expenses for production and calculation of the cost of production, on the other hand, it is presented as a component of cost accounting. All this shows, that this term includes various aspects, related to the development and acquisition of information about the production process, its costs and results. This information is undoubtedly important with the development of production activities of agricultural organization. Despite the rather close attention to the issues of cost accounting and calculation of the cost of agricultural production, there is a need to study in detail and further improvement of cost accounting and calculation of the cost of agricultural production in the management system of agricultural organization. The paper deals with the selection of objects for accounting of production, calculation facilities and calculation units in horse breeding. A method of calculating the cost of horse-breeding products was also provided. Simultaneous use of modern information technology will significantly reduce labor costs, compared to manual processing of accounting information

scholarly journals FARMERS' PERCEPTION REGARDING CLIMATE CHANGE IN SOUTHERN TURKEY: THE CASE OF MERSIN PROVINCE

New Medit ◽  
2021 ◽  
Vol 20 (1) ◽  
Author(s):  
Keyword(s):  
Climate Change ◽  
Agricultural Production ◽  
Human Life ◽  
Agricultural Practices ◽  
Plant Diseases ◽  
Agricultural Products ◽  
Production Costs ◽  
Negative Consequences ◽  
Negative Effects ◽  
The Cost

Climate change is responsible for the negative effects in human life causing a decrease in agricultural products, biodiversity, soil fertility, and forest areas. In contrast, climate change increases plant diseases and pests, the cost of agricultural production and risk in food security. This study aims to determine whether climate change is a phenomenon via the analysis of the perceptions of the farmers in the Mersin province conducted over 251 questionnaires. Farmers primarily perceive climate change over production costs and the reduction in yield. Moreover, they are highly aware of its relation to natural events such as floods, drought, and storms. Nevertheless, inappropriate agricultural practices also lead to the negative consequences caused by climate change. In this respect, this study revealed that farmers with high cooperative partnerships and experience perceived climate change significantly.

scholarly journals AGRICULTURAL PRODUCTION COSTS, PRODUCT COST AND WAYS TO REDUCE IT IN UZBEKISTAN

2019 ◽  
pp. 25-28
Author(s):  
Bafoyev Otabek
Keyword(s):  
Economic Efficiency ◽  
Agricultural Production ◽  
Agricultural Products ◽  
Production Costs ◽  
Economic Activities ◽  
Economic Management ◽  
Rational Allocation ◽  
Cost Of Production ◽  
Organization Of Production ◽  
The Cost

The cost of production is one of the most important indicators of the economic efficiency of agricultural production. It shows how much the production of agricultural products to a particular enterprise costs. The cost price reflects the qualitative aspect of the economic activities of enterprises: the efficiency of using production resources, the state of technology and organization of production, the introduction of science and advanced experience, the level of economic management. The cost of production is necessary to justify the rational allocation and specialization of agricultural production, to determine its economic efficiency, to establish the level of prices for agricultural products. The purpose of this article is to show ways to reduce the cost of agricultural products, which is one of the most important issues in Uzbekistan. This article discusses ways to reduce the cost of production in agriculture and suggests ways to reduce costs in order to improve efficiency in the production of agricultural products.

scholarly journals Evaluation of the Effectiveness of the Digital Transformation of Crop Production of the Pskov Region

2019 ◽  
Vol 62 ◽  
pp. 08005
Author(s):  
I.S. Sandu ◽  
I.P. Voiku
Keyword(s):  
Crop Production ◽  
Information Technologies ◽  
Process Variable ◽  
Production Costs ◽  
Agricultural Producers ◽  
Computer Technologies ◽  
Pskov Region ◽  
Technological Effectiveness ◽  
The Cost

The article deals with the essence and advantages of digitalization – the introduction of digital computer technologies and information presented in digital form into production activities. The cost of economy digitalization and its individual industries is estimated. It is concluded that the decision on digitalization should be justified, supported by the necessary calculations. The article states that the use of computer technologies by Russian agrarians in production processes is the exception rather than the rule. The capacity of crop production as a long-term process, variable in terms of technological effectiveness, structure of operations and costs, for the introduction of advanced information technologies, is estimated. The article presents a description of the place of agriculture in the economy of the Pskov region, the characteristics of the main indicators of crop production. It is concluded that the growth of the gross output of the main types of agricultural products in crop production was largely due to a significant increase in yield index, but the acreage and provision of agricultural machinery in the region continue to decline. The study revealed that the power supply per production unit of agricultural producers combined with the level of digitalization reduce the size and change the structure of production costs. In addition, an assessment of the effect of the introduction of information technology in the chain of formation of the costs of crop production is given. The article describes the sequence of evaluation of the return on investment costs for digitalization of crop production in the Pskov region. The rate of payback due to savings in production costs is estimated at 5 years.

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