Cost accounting and cost calculation of dairy cattle products taking into account the requirements (IAS) 41 «Agriculture»

2021 ◽  
pp. 45-53
Author(s):  
L. I. Khoruzhy ◽  
N. Yu. Tryashtsina ◽  
Yu. N. Katkov ◽  
T. N. Gupalova ◽  
E. A. Katkova
Keyword(s):  
Dairy Cattle ◽  
Cost Accounting ◽  
Production Costs ◽  
Cost Calculation ◽  
Industrial Complex ◽  
Cattle Breeding ◽  
Business Plans ◽  
Dairy Cattle Breeding ◽  
Scope Of Application ◽  
The Cost

The article is devoted to the issues of accounting for the production costs of agricultural organizations and calculating the cost of milk and fruit using the provisions (IAS) 41 «Agriculture». The scope of application of the standard (IAS) 41 «Agriculture» is indicated, and its application is justified by agro-formations, taking into account costs and calculating the cost of milk and fruit. The author’s system of subaccounts to accounts on accounting of biological assets and results of their biotransformation is described. The method of calculating the cost of production of the main herd in dairy cattle breeding based on the requirements (IAS) 41 «Agriculture» is disclosed. The obtained results can be used by organizations of the agro-industrial complex to take into account costs and calculate costs in dairy cattle breeding, formulate accounting policies, business plans and substantiate management decisions.

EFFICIENCY OF APPLICATION OF INNOVATIVE TECHNOLOGIES: EXPERIENCE OF DAIRY FARMS OF THE REPUBLIC OF KAZAKHSTAN

2020 ◽  
Vol 10 (8) ◽  
pp. 1589-1599
Author(s):  
G.U. Akimbekova ◽  
◽  
A.B. Baimukhanov ◽  
U.R. Kaskabaev ◽  
D.V. Serdobintsev ◽  
...  
Keyword(s):  
Dairy Cattle ◽  
Milk Production ◽  
Economic Efficiency ◽  
Dairy Farms ◽  
High Tech ◽  
Industrial Complex ◽  
Cattle Breeding ◽  
Innovative Technologies ◽  
Dairy Cattle Breeding ◽  
The Republic

The article presents the economic efficiency of the use of innovative technologies in dairy farms, in particular, the technology of keeping calves on the example of three dairy farms containing 1000 or more dairy cows (AIC “Adal” JSC, Aidarbayev farm, LLP “Agrofirm“ Dinara-Ranch “of the Almaty region), which made it possible to determine the development potential of these farms, to give an economic assessment of the level of production. The presented calculation of the economic efficiency of model farms for the dairy industry of the agro-industrial complex of the Republic of Kazakhstan made it possible to ensure a reasonable transfer and adaptation of technologies for the automation of technological processes for the production of livestock products in dairy cattle breeding in Kazakhstan, which will contribute to the achievement of goals, objectives and indicators as part of the implementation of the State Program for the Development of the Agro-Industrial Complex of the Republic of Kazakhstan for 2017-2021 Reducing the volume of milk production and the level of its consumption is a technological backwardness, since the share of dairy farms using modern technologies and equipment is 10-15% of their total number. In addition, the equipment of new and reconstructed dairy complexes and farms does not always correspond to modern technological requirements for keeping and feeding highly productive livestock. As a result, their biological potential is far from being fully realized, which negatively affects the provision of the population with milk and dairy products of domestic production. Taking into account the long duration of the reproduction cycle and the low rate of capital turnover in dairy cattle breeding, the introduction of innovations occurs in the sub-industry with some delay compared to other sub-sectors (pig and poultry farming). One of the tools for modernizing dairy farming in the current conditions is the introduction of modern digital, information and intelligent technologies (artificial intelligence, the Internet of Things and the industrial Internet). Their implementation can turn milk production into a high-tech business, increase labor productivity due to the emergence of super-productive animal breeds, solutions for accelerated selection; high quality feed and veterinary drugs; innovative delivery services.

scholarly journals PERFORMANCE OF THE APPLICATION OF THE ELECTRONIC CONTROL SYSTEM OF THE DAIRY STAGE IN THE CONDITIONS OF DIGITALIZATION OF THE ECONOMY

2018 ◽  
pp. 38-43
Author(s):  
A. G. Burda ◽  
S. A. Burda
Keyword(s):  
Control System ◽  
Dairy Cattle ◽  
Economic Effect ◽  
Management Systems ◽  
Industrial Complex ◽  
Electronic Control ◽  
Cattle Breeding ◽  
Herd Management ◽  
Electronic Control System ◽  
Dairy Cattle Breeding

The processes of the development of the information society and the digital economy in the Russian Federation and the Krasnodar Territory are considered, primarily in sectors that are somehow connected with the agrarian-industrial complex and agriculture. The reserves of application of modern information technologies, cybernetic systems in organizations of the agro-food sector of the Russian economy, cybernetic approach to the management of resources of organizations in conditions of digitalization of agriculture are revealed. On the example of the dairy cattle breeding industry, perspective innovative developments based on information processing using computer technology are considered. Based on the analysis of trends in technology development in dairy cattle breeding, changes in information flows are shown that objectively contribute to the use of electronic herd management systems. A brief review of electronic devices that have been used in dairy cattle breeding is given, a scheme of the functioning of decision support systems for dairy herd management is presented. The components of the cumulative economic effect from the use of such electronic herd management systems, including the production of additional products and cost savings, are considered, the calculated structure of the cumulative economic effect is reduced by reducing the duration of the service period and reducing the incidence of animals with mastitis and ketosis. The conclusion is made about the expediency of using the electronic control system for dairy herds in the conditions of digitalization of the economy.

scholarly journals Substantiation of innovation-oriented development strategy of agricultural enterprises for milk production

2021 ◽  
pp. 179-190
Author(s):  
I. Paska ◽  
Yu. Grinchuk ◽  
V. Radko ◽  
K. Tkachenko
Keyword(s):  
Dairy Cattle ◽  
Development Strategy ◽  
Milk Production ◽  
Production Efficiency ◽  
Dairy Farming ◽  
Production Costs ◽  
Cattle Breeding ◽  
Agricultural Enterprises ◽  
Production Processes ◽  
Dairy Cattle Breeding

The article is devoted to the strategies of innovation-oriented development of agricultural enterprises for milk production taking into account the variability of the external and internal environment of their operation. It is proved that the definition of prospects for the development of dairy farming should be based on a strategic approach that allows the most adequate way to respond to the challenges of a dynamic changing environment. It is established that the development of dairy farming can be attributed to the fourth technological way, which provides full mechanization of production processes, but due to its specificity it develops on the basis of a combination of different technological ways: intensive-technocratic, natural-innovative and natural. The results of the analysis of the development of dairy farming are contradictory, because, on the one hand - the natural indicators of production efficiency are increasing, and on the other - the prerequisites for the creation of internal reserves of expanded reproduction are absent. It is calculated that despite the existing positive trends (growth of cow productivity, milk sales prices), the dynamics of the increase in production costs, which occur against the background of declining cattle, including cows, offsets positive changes in economic performance of the industry and agricultural producers. It is argued that the effective development of agricultural enterprises for milk production in the near strategic perspective is possible only if the negative trends are overcome. The constituent elements of the strategy of innovation-oriented development of dairy farming have been developed, which provides for technical and technological renewal of the production potential of agricultural enterprises and the introduction of IT technologies in the management system. Strategic models of dairy cattle breeding development are substantiated: preservation of existing development tendencies, which will be dominated by milk and beef production in private farms with preservation of extensive type of management; priority of milk farms development; priority is the development of large innovation-oriented agricultural enterprises with simultaneous state stimulation of the cooperative form of milk production by farmers and private farms. The components of the innovation-oriented strategy of dairy farming development are systematized, which envisages strengthening the fodder base, increasing the level of animal feeding, introducing complex mechanization and automation of production processes and transferring the industry to the latest technologies, using high-yielding, specialized livestock breeds. wages. Key words: dairy cattle breeding, development strategy, strategic planning, IT technologies, innovations.

scholarly journals The cost formation mechanism of milk and animal yield in dairy cattle-breeding in conditions of costs grouping by physiological classification

2011 ◽  
Vol 5 (3-4) ◽  
pp. 101-103
Author(s):  
Guzaliya Salikhovna Klychova ◽  
Albert Tagirovich Iskhakov
Keyword(s):  
Dairy Cattle ◽  
Production Process ◽  
Formation Mechanism ◽  
Negative Consequences ◽  
Cattle Breeding ◽  
Dairy Cattle Breeding ◽  
Weak Points ◽  
The Cost

This articles crutinizes the cost formation mechanism of milk and animal yield in dairy cattle-breeding in costs grouping conditions by physiological classification, it’s analysis allows to reveal "weak points " in production process of the enterprise and to direct point efforts to overcome negative consequences, and also enables to optimize and more exact prognosis of the company’s financial results.

scholarly journals Environment Monitoring System of Dairy Cattle Farming Based on Multi Parameter Fusion

Information ◽  
2021 ◽  
Vol 12 (7) ◽  
pp. 273
Author(s):  
Yunlong Qu ◽  
Guiling Sun ◽  
Bowen Zheng ◽  
Wang Liu
Keyword(s):  
Dairy Cattle ◽  
Monitoring System ◽  
Environmental Parameters ◽  
Environment Monitoring ◽  
Time Sharing ◽  
Cattle Breeding ◽  
Growth Environment ◽  
Dairy Cattle Breeding ◽  
The Stability ◽  
The Cost

Aiming at the difficulty in obtaining environmental parameters in dairy cattle breeding, this paper proposes and implements a dairy cattle breeding environment monitoring system based on Bluetooth and B/S architecture. In order to reduce the cost of cross-platform deployment, the overall system adopts the B/S architecture and introduces a Bootstrap responsive layout; in order to improve the human–computer interaction capabilities, the Echarts graphical plug-in is introduced; and in order to enhance the stability of Bluetooth communication, a time-sharing connection mechanism and sampling are designed along with a cycle adaptive adjustment mechanism. The experimental results show that the system has a good user experience on various smart terminal devices. The time-sharing connection mechanism solves the repeated disconnection problem under the Bluetooth one-master, multiple-slave star connection. The system can be used in the dairy cow growth environment. With real-time monitoring and accurate early warning, it reduces the deployment and use cost of the system and has broad application prospects.

COMPARATIVE ANALYSIS OF THE EVALUATION RESULTS OF HOLSTEIN BLACK-MOTLEY BREEDING BULLS BY THEIR DAUGHTERS’ PRODUCTIVITY BASED ON OFFICIAL INSTRUCTIONS AND BLUP MODEL

2020 ◽  
pp. 155-163
Author(s):  
K.ZH. ZHUMANOV ◽  
◽  
T.N. KARYMSAKOV ◽  
M.A. KINEEV ◽  
M.V. TAMAROVSKIY ◽  
...  
Keyword(s):  
Dairy Cattle ◽  
Milk Fat ◽  
Cattle Breed ◽  
Breeding Value ◽  
Cattle Breeding ◽  
Lower Efficiency ◽  
Dairy Cattle Breeding ◽  
The Usa ◽  
Current Instruction ◽  
The Republic

According to the current “Instruction” used in dairy cattle selection and breeding in the Republic of Kazakhstan, bulls-producers of dairy breeds are assessed according to the their offspring quality based on the principle of “peer daughter”. This means that the phenotypic indicators of the daughters of the tested bulls are compared with the corresponding indicators of their peers. In European countries with developed dairy cattle breeding, as well as in Canada, the USA, etc., to ensure a reliable forecast of the genetic value of individuals (primarily, bulls-producers), use is made of the best linear unbiased forecast method (BLUP method). This method implies that the breeding value of producers is determined by the deviation values of the development of traits of the examined animal from its average values in the population. Especially urgent area is the research aimed at improving breeding programs, including assessing the breeding value of bulls-producers of dairy breeds using BLUP methods based on the productive qualities of the mass of dairy cattle in the Republic of Kazakhstan. The research material included the data on the phenotypic indicators of the milk productivity of first-calf cows (the amount of milk yield, the content of fat and protein in milk, the yield of milk fat and protein) of the Holstein black-motley dairy cattle breed, obtained from the information and analytical database of the Republic of Kazakhstan for 2016–2017. It was found that when evaluating according to the official “Instruction”, 16 sires out of 256 bulls (6.2%) got the stud category in 2016, 14 sires (9.2%) out of 152 bulls in 2017, and – 30 sires of 249 bulls (12.0%) over the cumulative period. The results of the conducted research prove that the use of the classic “Instructions” in dairy cattle breeding has lower efficiency (by 42.8–90.0%) as compared with the assessment of the breeding value of bulls based on the BLUP method.The selection of sire bulls into breeding groups based on the “peer daughter” methodology is not reliable enough and rather ineffective. Comparing the results of assessing the breeding qualities of sire bulls, obtianed using two methods in all compared periods (2016, 2017, 2016–2017), the authors established a clear superiority of the BLUP method over the current Instruction used in the Republic of Kazakhstan.

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