Introduction

Brief organizational and economic characteristics of the farm

Development of entrepreneurial activity in agriculture

2.1 Reform of the agricultural enterprise

2.2 The essence of the organizational and legal form of the economy

3. Summary constituent document

4. Organization of production in an agricultural enterprise

4.1 Dynamics of sown areas, yields and gross output

4.2 Economic efficiency of production

4.3 Organization and remuneration

4.4 Sales channels and methods of storing products

5. Reserves for increasing production volumes

5.1 Improving the structure of sown areas and yield planning

5.2 Calculation of the planned cost per unit of production (technical map)

List of used literature

Annex 1

Appendix 2

Appendix 3

Appendix 4

Appendix 5

Appendix 6

Appendix 7

Appendix 8

Appendix 9

Appendix 10

Appendix 11

Appendix 12

Introduction

Grain production is the basis of the country's agriculture. Spring wheat was taken as the basis for the course work and the main production crop at the Yagodnoye LLC farm.

Intensification of agricultural production and improvement of farming standards creates favorable conditions for the introduction of a scientifically based set of measures aimed at the rational use of chemical, biological and other plant protection products from harmful organisms. This helps reduce the yield and obtain additional products. To reduce the undesirable consequences of chemical plant protection, new, progressive methods and means, including organizational and economic ones, are being introduced. The action plan serves as the basis for organizing specific work processes, contributes to a more rational use of time and economical use of production means.

Spring wheat is the main grain crop in the world. The role of wheat in the grain production of our country has increased significantly.

The most valuable varieties are soft strong and durum wheat with a high protein content.

Durum spring wheat is a crop with great biological potential. The cultivation of spring wheat is also effective because a variety with high grain quality is economically beneficial for the national economy as a whole, even with its relatively low productivity.

Expanding the production and procurement of high-quality wheat grain in the country is a complex problem.

Its solution is directly related to the cultivation of highly productive varieties on collective and state farms that have good technological grain qualities, with the development and practical implementation of targeted agricultural technology that ensures sustainable and fullest use of the variety's potential in areas where strong, valuable and durum wheat is produced.

1. Brief organizational and economic characteristics of the farm

The farm of Yagodnoye LLC is located in the city of Petrovsk, Saratov region. The Yagodnoye LLC farm is located in the continental zone. The farm specializes in grains and leguminous crops.

The agricultural year on the farm begins in the fall: autumn weather and climatic conditions largely determine the agricultural activities necessary to be carried out in the autumn-winter period.

Autumn frosts, on average, begin on October 1, but in some years they can occur in September. Autumn moisture is determined by the following average monthly precipitation: in September 31mm, in October 43mm and in November 40mm.

The cold season in Petrovsk, when the average air temperature is kept below 0, lasts from November to the end of March. Stable snow cover falls on December 2 on average. Solid precipitation can fall and create short-term snow cover from October 13th, and there are years when snow cover does not form until January 12th.

Snow melting, on average, begins on March 16 and ends on March 31. In some years, the snow may melt very early, and sometimes remains on the fields until April 19. The duration of stable snow cover, on average 109 days, can be greatly reduced or increased in some years.

Thermal conditions of the winter season, usually characterized by average monthly temperatures: -8.1 in December, -11.5 in January, -11 in February and -4.7 in March. In some winters, the absolute minimum temperature can drop to -39...-40 below zero. Winter precipitation is characterized by the following average monthly values: in December 41mm, in January 38mm, in February 30mm and in March 31mm. The snow cover reaches a maximum height of 20 cm only towards the end of winter.

The warm season begins in Petrovsk on average on April 3, when, according to long-term data, the transition from negative to positive average daily temperatures occurs. The snow melts from the fields a little earlier than the start of stable positive temperatures. Complete thawing of the soil is observed on April 15 on average.

The duration of spring, usually determined by the dates of the spring transition of the average daily temperature at 0 and 15, is equal to 40 days. The increase in heat is especially intense in the initial period of spring. The growing season, according to long-term average data, begins on April 15: on this date, the average daily air temperature passes through 5.

Spring drying of the soil is very intense: from the moment the soil is ripe, only 9 days pass until it reaches a hard plastic state. According to thermal conditions, by April 25 the soil warms up to a depth of 10 cm per 10.

In the spring months, the following monthly precipitation amounts are possible: in March 31mm, in April 27mm and in March 37mm. Average monthly annual air temperatures are -4.7 in March, up to 6.4 in April and up to 15.6 in May

The average precipitation during the summer months is 90 mm. Monthly and annual precipitation in the summer season is 45 mm in June, 38 mm in July and 40 mm in August. High temperature and dry air significantly reduces the effectiveness of precipitation, since a significant part of it is spent on unproductive evaporation.

The soil cover of this area is characterized by a wide distribution of forest-steppe soils, from light gray to chernozems of varying degrees of leaching and hummus content. Ordinary chernozem is found in limited quantities. The characteristic features of this chernozem include an undeveloped, extremely shortened soil profile, rarely reaching 60 cm, but most often no more than 20 - 40 cm, and the humus horizon in this case is located directly on the bedrock or their colluvium.

Gray forest soils rarely occupy large areas, but are scattered in small contours throughout the region and are often covered with deciduous forests, with dark gray soils most often developing over oak plantations, and light gray soils under aspen, birch and pine plantations.

Podzolized chernozems are found both on open areas, and under the forest. Significant massifs are found in the north of the region.

Based on the data presented above, let us first analyze Appendix 1. From these data we see that in 2006 - 2007 there was a rate of increase in the total land area. This is due to the fact that in 2007 the land occupied by agricultural land increased by 160 hectares due to an increase in the area of ​​pasture. Since the farm in 2006 experienced a shortage of pasture area due to the sharp increase in horses. Which could not negatively affect the productivity of other animals, such as cattle in the production of whole milk. And in order to verify the correctness of this conclusion, the following indicators are given: in 2006, the amount of milk in kind (c) was 682, and with an increase in pasture area in 2007, the indicators increased to 935. Fortunately, this was not a chapel and with the same area, which was in 2007, in 2008 the figures increased to 1199.

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• The principle of freedom to choose channels for selling products implies that agricultural producers should receive all necessary information on the volumes and range of purchases of products for government needs, their quality and delivery times, taking into account market conditions. At the same time, prices for purchased products, benefits and incentives, if they are established, are announced. If necessary, limit production and purchases individual species products may be given appropriate quotas.

  At the same time, in order to monitor the situation on the food market, it is necessary that agricultural enterprises, peasant (farm) farms and other agricultural producers provide information about their intentions (their plans) for selling products through different channels.

  Promising channels for the sale of agricultural products include local wholesale markets, including wholesale fairs, auctions, and sales exhibitions. The purpose of participation of commodity producers in such markets is not only to sell or purchase goods, but also to study the demand for the goods they produce.

  Mutual supplies of products between agricultural enterprises will remain a major channel for the sale of agricultural products for the foreseeable future. For example, livestock breeding enterprises supply heifers and bull calves to specialized enterprises for targeted rearing or fattening; in turn, the latter raise replacement young stock and return heifers of a certain stage of pregnancy or first-calf cows of a certain stage of lactation to breeding enterprises. Such mutual supply may also apply to crop products (seeds, feed, raw materials for processing).

  Economic relations between agricultural enterprises for the mutual supply of products are carried out on a contractual basis. The contracts stipulate the volume and timing of delivery, quality indicators of products, payment procedures, and sanctions for violation of contractual obligations.

  Another important channel for the sale of agricultural products is commission trade through consumer cooperation. Consumer cooperation buys potatoes, vegetables, fruits, meat, milk, eggs and other products from agricultural enterprises, peasant (farm) farms and households and uses them primarily to supply the local population. At the same time, it (within its capabilities) organizes counter-sales of feed, fertilizers and other goods for industrial, cultural and household purposes to farmers and the population.

  The relationship between the parties on commission trade in agricultural products is formalized by a commission agreement.

  Sales of products by agricultural enterprises through direct business contracts trade and catering enterprises. This channel makes it possible to eliminate transshipment operations, speed up the delivery of fresh products to consumers, reduce losses during transportation and in the distribution network, and better preserve quality. As a result, the products cost the consumer less than when they are delivered to stores and catering establishments through urban supply bases. However, this sales channel increases the transportation costs of agricultural producers, since stores and catering establishments take only small quantities of products at a time. In addition, for some types of products (milk, etc.), industrial processing is a prerequisite for sales through direct links. The sale of products becomes significantly more complicated, since agricultural enterprises interact simultaneously with a large number buyers.

  A fairly large channel for the sale of agricultural products is trade on the collective farm market. The peculiarity of this channel is that it brings the product manufacturer into direct contact with the consumer, which makes it possible to study consumer demand. The expansion of trade on the collective farm market is currently hampered by the unsatisfactory organization of delivery of products to farmers and households, as well as by extremely insufficient market funds of industrial products (mixed feed, mechanization tools for working on personal plots) for counter-sale.

  Sales within agricultural enterprises for public catering and for sale to employees (including for wages) are a permanent sales channel. The volume of sales through this channel depends on the specific conditions of the enterprise (the level of development of the public catering network, the capabilities and level of development of households, etc.). Typically, agricultural enterprises do not set a goal in this case to obtain maximum profit and sell products at prices close to cost (products sold for public catering, children's preschool institutions subsidized by the state). This channel has to a greater extent social significance and aims to consolidate and retain labor at the enterprise.

  When choosing promising channels for the sale of agricultural products, the following organizational factors should be taken into account: possible sales volume, product quality, market prices, sales costs, and the presence at the agricultural enterprise of refrigerator storage facilities, processing shops, expanding the possibilities of selling products in fresh and processed form .

  The starting point for the economic assessment of existing and potential sales channels is the calculation of the amount of profit per unit of products sold. To do this, the amount of product losses during the sales process is subtracted from the proceeds from sales of products. From the remaining amount, the costs of production and sales of products are subtracted and the amount of profit (loss) is determined. When selling products for government needs, the costs of delivering them to places of sale are not taken into account, since they are reimbursed to the enterprise by procurement organizations. However, in cases where the costs of an agricultural enterprise for the delivery of products exceed the level subject to reimbursement, the estimated profit must be reduced by the amount of this excess.

  When calculating the amount of profit from the sale of agricultural products of consumer cooperation, it is necessary to take into account that the sales price and the procedure for reimbursement of costs for delivery of products are regulated by the contract.

  When selling products on the collective farm market, the price is set taking into account the prevailing supply and demand. The costs of selling products through this channel include the costs of loading, transportation and unloading, and sales (payment of salespeople, rental of warehouse space, etc.). Product losses during transportation, storage and during sale must also be taken into account.

  Organizational and economic assessment channels for the sale of agricultural products allows not only to make an informed decision regarding their choice, but also to justify proposals for increasing profits from sales. Thus, agricultural enterprises that do not have specialized transport, storage facilities, processing shops, sorting points, etc., may come to the conclusion that their acquisition or construction is advisable. To do this, the expected profit from the sale of products in one way or another is compared with the costs of developing new capacities.

  Development market relations in the agricultural sector makes it possible and necessary to improve procurement activities and the formation of its diverse forms. Along with the state trade and procurement system and consumer cooperation, cooperative and private enterprises, as well as persons conducting individual trade and purchasing activities, participate in the purchase of products from agricultural enterprises and especially from peasant (farm) farms. This improves local supply and creates and expands competition.

  Large agricultural enterprises often act as intermediaries in the sale of products produced by peasant (farm) farms and households. On a contractual basis, they buy livestock and other products from farmers and households and sell them primarily for local supply at cooperative trade prices. In this case, the contracts provide for the supply of young animals to farmers and farms for fattening, feed, as well as the performance of work on cultivating crops (plowing, etc.) and production services (agrochemical, veterinary, etc.).

  Methods for selling agricultural products differ depending on the place of their acceptance and the conditions of transportation to places of processing (storage).

  Most agricultural enterprises deliver products to places of sale using their own transport. This makes it necessary to maintain additional vehicles and labor at enterprises. The costs of delivering products to processing plants often significantly exceed the tariffs for road transportation, which are used by the suppliers (up to 30-50%).

  Center pickup has become widespread. Its essence is that products are accepted at production sites by weight, without determining quality parameters, after which they are exported by transport of procurement and processing enterprises. With a good organization of central pickup, for example, milk, delivery schedules to dairy industry enterprises are more clearly observed, which creates the opportunity to improve the quality of products and expand their range. This method allows agricultural enterprises to eliminate unreimbursable costs for transporting products (the difference between the actual costs of agricultural enterprises and payments by processing industry enterprises for the delivery of products at established tariffs), payments for high quality products, quantitative and qualitative losses during transportation are reduced.

  At the same time, this method of implementation does not eliminate such serious shortcomings as violation of the technology of storage and processing of products and the associated quantitative and qualitative losses. During central pick-up, harvesters and processors are not responsible for losses.

  A continuous, clear rhythm in organizing centers for the export of agricultural products, regardless of weather, technical and other conditions, is an indispensable condition for the transition to this form of interrelations.

  As the most acceptable way in modern conditions to establish connections between agricultural, procurement and processing enterprises, the acceptance of products directly from agricultural producers with subsequent delivery for processing (or to the distribution network) by specialized transport of processing enterprises (procurers) is becoming increasingly widespread. At the same time, product losses and transportation costs of agricultural enterprises are reduced, and specialized transport is used more fully.

  Reception, for example, of milk at production sites can significantly improve the quality of products. This is due, firstly, to the fact that the time gap between production, processing and consumption of products is being reduced; secondly, a more objective assessment of quality is ensured, since controversial issues in most cases are resolved on the spot; thirdly, the obligations of the parties regarding the timing of acceptance of products at production sites and delivery to processing plants, compliance with quantitative and qualitative parameters are being introduced into practice, which ultimately makes it possible to better regulate its progress through the associated stages of production.

  For peasant (farmer) households and households, the acceptance of products on site with removal by transport of processing enterprises (procurers) is most profitable.

  Reception at farms and complexes of livestock and poultry with removal by transport of meat processing (or motor transport) enterprises is common. Agricultural enterprises, according to a pre-agreed schedule, prepare poultry and livestock for delivery, and meat processing plants receive them directly at the farms. This ensures savings in transport costs, clear organization of transportation and a rhythmic supply of raw materials to the meat processing plant, allows you to sharply reduce the time of pre-slaughter housing of animals and 10 times the loss of live weight during the sales process, and obtain high-quality food products.

  The use of specialized vehicles is especially effective for centralized transportation of livestock: in comparison with adapted vehicles, this can reduce losses by up to 4.5 kg of live weight per head of cattle. At the same time, delivery of livestock by specialized vehicles with a carrying capacity of 5-7 tons over a distance of 100 km costs 30%, and pigs - 26% cheaper than by vehicles with a carrying capacity of 2.5-3.5 tons.

  When organizing centralized transportation of livestock and poultry after acceptance at production sites, it is important to determine the permissible radius of transportation.

  Product sales channels, their organizational and economic assessment. The most important component entrepreneurial activity agricultural enterprises of various organizational and legal forms, peasant (farm) farms and other agricultural producers - search and selection of the most effective channels for selling products.

  There are the following major channels for the sale of products by agricultural producers: to meet government needs; other enterprises and organizations; consumer cooperation; at the collective farm market; workers of the farm and the population living on its territory. Let's consider the organization of sales of products for government needs.

  When selling products to meet government needs, the state acts as a wholesale buyer and accepts products at guaranteed prices. This makes this sales channel very attractive for agricultural producers - all over the world they compete with each other to receive government orders for the production of products with certain quality properties.

  General legal and economic principles that determine the placement on a contractual basis of orders for the purchase and supply of agricultural products for state needs by enterprises of any legal form and form of ownership are established by Law Russian Federation“On the purchase and supply of agricultural products, raw materials and food for state needs” (1994).

  Two levels have been established for the formation and placement of orders for the purchase and sale of agricultural products, raw materials and food: for federal state needs and for regional state needs (republics within the Russian Federation, territories, regions, etc.). Thus, products from the federal fund are used: to meet the needs of territories that do not produce these products, the cities of Moscow and St. Petersburg, the Armed Forces of the Russian Federation, special consumers, the baby food industry and a number of processing industries; to allocate the volumes of production missing for the accounting year to territories with limited opportunities its production; to provide products to the territories as a loan in kind with subsequent return from the new harvest; to form a state reserve of products; for export. The volume of the federal fund of agricultural products is determined by the Government of the Russian Federation and is formed through purchases on a contract basis in commodity production zones on the territory of the Russian Federation, and, if necessary, beyond its borders.

  The volumes of regional funds of agricultural products are determined by the relevant executive authorities. They are formed through the purchase of products on a contract basis from producers both within their administrative borders and beyond. The procedure for using funds is determined by the relevant executive authorities, which are responsible for ensuring all the territories’ needs for this type of product, with the exception of those provided by the federal fund.

  Orders for the purchase and supply of products for government needs are formed and placed at enterprises through the conclusion of government contracts. The subject of contractual relations is the terms of delivery of products, their volumes, assortment, quality parameters, delivery times, economic standards, incentives and sanctions.

  In order to organize the purchase of agricultural products into the federal fund, the Government of the Russian Federation determines the state customer who is responsible for providing it. His responsibilities include:

  selection (taking into account the interests of the state) of product suppliers for concluding a state contract with them through competitive selection, organization of federal, regional tenders and other events;

  identifying specific recipients of products supplied in accordance with government contracts in advance, within the timeframe agreed upon with suppliers;

  agreement with recipients on the nomenclature (assortment), volumes and timing of products supplied to them for state needs;

  Guaranteeing suppliers payment for products supplied for state needs at prices determined by the state contract (the procedure for payment for the supplied products is also determined by the state contract).

  In order to organize work on the purchase and supply of agricultural products to regional funds, local executive authorities determine regional customers. For settlements with product manufacturers, the corresponding regional customers are provided with loans against guarantee obligations of executive authorities.

  An important component of the state contract are economic incentives that encourage agricultural producers to enter into contractual relations with the state customer. These include: a pricing system, ensuring guaranteed sales of products, their acceptance directly at the production sites with subsequent removal by transport of the procurers, assistance in the technical re-equipment of processing shops and auxiliary industries, etc. To determine the level of these prices annually at the beginning of the year, the Government of the Russian Federation, in agreement with local executive authorities, representatives public associations, expressing the interests of producers and consumers, must establish a guaranteed lower level of purchase prices, taking into account world market prices. Contract prices are subject to indexation at the time of grain purchase, taking into account inflation. Contract prices for other types of products are established similarly. It is necessary to use flexible prices that change based on the specific conditions of the year (in a lean year they increase, in a good year they decrease).

  In order to economically stimulate suppliers of agricultural products for state needs, in accordance with the legislation of the Russian Federation, they may be provided with income tax benefits, targeted grants and subsidies, as well as allocations from the state budget necessary to ensure an increase in the volume of supplies of products for state needs. The types, amounts and procedure for providing economic and other benefits are established by the legislative and executive authorities of the Federation or constituent entities of the Federation on the proposal of the relevant government bodies.

  When a specific enterprise selects the possible and most promising channels for selling agricultural products, the following organizational factors must be taken into account: possible sales volume, product quality, demand for it and the degree of its satisfaction in the market. They also take into account the availability of storage facilities, refrigerators, and processing shops at the agricultural producer, which expand the possibilities of selling products in fresh and processed forms.

  For the economic assessment of various channels for the sale of products by agricultural producers, the following indicators are analyzed (per 1 ton of products):

  Sales price, rub.;

  Cost, rub.: production; full;

  Profit (loss) rub.;

  Level of profitability (loss ratio), %

  An organizational and economic assessment of channels for selling agricultural products allows not only to make an informed decision, but also to justify proposals for increasing the amount of profit from sales. Thus, agricultural producers who do not have specialized transport, storage facilities, processing shops, sorting points, etc., can determine whether their acquisition or construction is advisable. To do this, the expected profit from the sale of products in one way or another is compared with development costs.

  Of the possible channels for selling products, the most acceptable for large agricultural enterprises are usually those in which the transaction partner is a wholesale buyer who has the opportunity to simultaneously purchase a large batch of products: state procurement organizations, agricultural processing enterprises, commodity exchanges, fairs, auctions, other agricultural enterprises. They sell a significant part of their products through direct connections to retail chains and catering establishments.

  For peasant (farm) households and households that offer small lots of products for sale, the ideal partner is consumer cooperation: it pays well for the products and, moreover, is located close to the manufacturer, which reduces transportation costs. They sell a significant part of their products for government needs and on the collective farm market, as well as to sponsors. Since the volume of products sold by each peasant (farm) enterprise separately is relatively small, taking into account world experience, it can be predicted that they will create marketing consumer cooperatives, which, on their behalf, will sell the products they produce.

  Subsidiary farms (subsidiaries) of industrial and other enterprises sell agricultural products mainly within their own enterprise - to improve the food supply of workers and develop public catering.

  Methods of selling agricultural products. Formed various ways sales of commercial products by agricultural producers, which differ in the place of acceptance and conditions of transportation to places of processing (storage). Let's look at them using the example of milk sales.

  Most agricultural enterprises deliver milk to places of processing and sale using their own transport. This necessitates the need to maintain additional vehicles and appropriate labor at enterprises. The costs of delivering products by own transport to dairy processing enterprises often significantly exceed the tariffs for road transportation at which producers pay them, which is largely explained by the ineffective use of specialized transport.

  The reason for the low efficiency of using milk tankers is primarily that they are dispersed throughout individual enterprises, where, in turn, they are assigned to specific farms (complexes). This makes it almost impossible to maneuver a fleet of special vehicles within the raw materials areas of dairy plants, rational use heavy vehicles. Effective use The development of the milk tanker fleet is also significantly hampered by the lack of specialized repair facilities at agricultural enterprises and the lack of qualified repair workers. In addition, the use of specialized transport is characterized by arrhythmia. When this transport is dispersed among individual enterprises, hourly traffic schedules are practically not observed, which leads to a decrease in quality, and often to damage to products.

  Similar problems arise with the sale of other types of agricultural products: livestock, poultry, vegetables, etc.

  One of the ways to improve the methods of selling agricultural products is through center export. Its essence lies in the fact that products are accepted at production sites only by weight, without determining quality parameters, after which they are exported by transport of procurement and processing enterprises. With a good organization of central milk export, the schedules for its delivery to dairy industry enterprises are more clearly observed, which makes it possible to improve the quality of finished products and expand their range. At the same time, unreimbursed costs for transporting milk are eliminated (the difference between the actual costs of agricultural enterprises and payments by dairy industry enterprises for the delivery of milk at established tariffs), payments for higher quality are increased, and quantitative and qualitative losses during transportation are reduced.

  At the same time, this method of implementation does not eliminate such serious shortcomings as violation of storage and processing technology and the associated quantitative and qualitative losses. In case of central pick-up, harvesters and processors are not responsible for these losses.

  The most acceptable method of communication between agricultural, procurement and processing enterprises in modern conditions is increasingly the acceptance of products directly from agricultural producers with subsequent delivery for processing (or to the distribution network) by specialized transport of the processing industry (procurers). With this method of implementation, transport costs of agricultural enterprises are reduced, and specialized transport is used more fully. An important advantage of this method is the reduction of losses. In addition, the acceptance of milk at production sites has a significant impact on improving its quality. This is due, firstly, to the fact that the time gap between production, processing and consumption of products is being reduced; secondly, an objective assessment of its quality is ensured, since controversial issues in most cases are resolved on the spot; thirdly, this method of implementation contributes to the implementation of the obligations of the parties regarding the terms of acceptance of products at the production sites and delivery to processing plants, compliance with its quantitative and qualitative parameters, which ultimately makes it possible to better regulate the promotion of products through the associated stages of production.

  In peasant (farm) farms and households, acceptance of products on site with removal by transport of the processing industry (procurers) is the only possible way implementation.

  On farms and complexes of agricultural enterprises, points for the delivery and acceptance of products, loading and unloading areas, and paved access roads must be built and equipped. Measures should be taken to provide dairy farms (complexes) with refrigeration equipment, tanks for cooling milk, milk pumps, and spare parts for them. It is necessary to improve the provision of farms (complexes) with weighing facilities, equip dairy laboratories to determine the quality indicators of products, provide them with the necessary instruments and reagents, automatic equipment for express analysis of milk quality, select and train laboratory assistants, workers for selection, weighing, delivery and acceptance products, preparation of relevant documentation.

  A similar system of organizational measures that ensure the successful application of acceptance of agricultural products at production sites with subsequent removal by transport of harvesters (processing industry) should be implemented for other types of products.

  
  MINISTRY OF AGRICULTURE OF THE RF
  BURYAT STATE AGRICULTURAL ACADEMY named after
  V.R.FILIPPOVA

  Department of Organization of Production, Commerce and Entrepreneurship

  COURSE WORK

  On the topic: “Organization of production, processing and
  sales of agricultural products."

  Group 12-1-09
  Student Full name

  The defense took place “___”_______ ____2013

  Grade________________________ ___

  Ulan-Ude
  2013

  Introduction………………………………………………………………………...3

  Theoretical justification of the topic…………………………………… …………..5

  1.Natural and climatic conditions…………………………………………….7

  2.Organization of agricultural production……………...8

  2.1.Structure of land and crop areas (number of animals)……………………………………………………………… ………………..10

  2.2.Labor resources and logistics…………..12
  2.3. Productivity (productivity) gross production……16
  2.4. Economic efficiency of production………………17

  3.Organization of processing and sale of agricultural products

  products……………………………………………………………………...21

  3.1. Marketing service on the farm………………………………………..24

  3.2.Organization of product processing……………………………………...28

  3.3.Methods and objects of product sales……………………………….29

  3.4.Production and financial indicators of farming…………...33

  Conclusions and suggestions………………………………………………………35

  List of references……………………………………………………………... 36

  Introduction

  The agricultural sector, agriculture, occupies a special place in the economy of any country and has a number of features. The most important of them is that production is limited by the use of land and the natural environment, while land serves as the main means of production. Agriculture is based on the use of biological plant factors, which determines the discrepancy between the production period and the working period. Agriculture largely depends on climatic and weather conditions, and is characterized by large territorial dispersion of production. In agriculture, to a greater extent than in other industries, the production process uses products of its own production (seeds, feed, etc.). Essentially, the level of agricultural development largely determines the level of economic security of the country. It is difficult to find another sector of the economy that would have such a broad and diverse impact on the economy, social relations and the state of the environment.
  The agro-industrial complex is a set of industries united by common goals to satisfy the population with necessary agricultural products.
  Product sales are the most important economic indicator characterizing the economic and financial activities of an enterprise.
  Sales of products are the entry of manufactured products into the national economic circulation with payment at existing prices. Products sold outside the industrial enterprise and paid for by the consumer, sales or trading organization are considered sold.
  Quantitatively, profit from the main (operating) activity of an enterprise is the difference between revenue (after payment of value added tax, excise tax and other taxes and deductions from revenue) and the full cost of products sold. This means that the more a company sells profitable products, the more profit it will receive, and the better its financial condition. Therefore, financial performance results should be studied in close connection with the use and sale of products.
  The growth rate of production volume and sales of products, improving its quality directly affect the amount of costs, profits and profitability of the enterprise. This determines the relevance of the topic.
  The purpose of this work is to consider issues related to the sale of products. Based on this goal, I have set the following tasks:
  - studying the concept of the product sales process;
  - consideration of sales channels;
  - identification of features of the sale of agricultural products;
  - analysis of sales of the enterprise's products.
  - brief description of the activities of Borgoisky LLC;
  - analysis of the current state of milk production on the farm;
  - analysis of milk sales on the farm;
  - identifying reserves for increasing milk production;
  - evaluation of proposed activities.
  For the most complete disclosure of the topic, not only data on the enterprise as a whole is analyzed, but also the main indicators of production efficiency in various sectors of the economy are calculated. Measures are also proposed to improve the efficiency of product production and its sales throughout the enterprise as a whole. In conclusion, the work contains conclusions on the efficiency of the enterprise, and, based on the results obtained, appropriate proposals are made.
  The subject of the study is the sale of products, the object is Borgoisky LLC, Belozersky district. When writing the course work, statistical and monographic methods were used.
  To write this work, the following materials were used: scientific literature, educational literature, annual reports for 2009-2011.

  Theoretical justification of the topic.
  The final stage of the process of circulation of enterprise funds is the sale of products (works, services), as a result of which finished products (works, services) are converted into money.
  Sales are the main volumetric indicator of the enterprise's activity. The sales process is a set of business transactions related to the marketing and sale of products. Planning the implementation process begins with providing the enterprise with orders. On their basis, a nomenclature plan is drawn up, which is the basis for organizing the production output of the relevant types of products. Orders are coordinated with product customers and material suppliers. Agreements are concluded with buyers, which specify the assortment, shipment terms, quantity and quality of products, price, and form of payment.
  According to Article 39 “Sales of goods, works or services” of the Tax Code of the Russian Federation: sales of goods, works or services by an organization<#"justify">Profit from the sale of products (works, services) is the financial result obtained from the main activities of the enterprise, which can be carried out in any form specified in its charter and not prohibited by law. Profit from sales of products is calculated as the difference between sales revenue (excluding VAT and excise taxes) and production and sales costs.
  For product sales, profit is calculated based on revenue and the full cost of production, determined by the volume of products sold in physical terms:
  Profit from sales of products = Profit in unsold balances of finished products at the beginning of the period + Profit from the release of marketable products of the reporting period + Profit in balances of unsold products at the end of the period.
  Profit from performing work or providing services is calculated similarly to profit from sales of products.
  The choice of sales channel allows you to maximize profits with constant sales volumes.

  1. Natural and climatic conditions.

  Borgoisky LLC was founded in 1922. The farm is located in the northern part of the Belozersky district and a long-term use site with an area of ​​13853.3 hectares located in the eastern region. The working population, according to the 2011 economic census, is 286 people. The average distance of on-farm transportation is 15 km.
  The road part of the farm is represented by asphalt roads. Internal roads.
  In terms of relief, the territory of the farm is a wavy-hilly plain. The hydrographic network cutting through the territory of the farm is represented by swamps and ravines with varying degrees of branching.
  The climate of the area where the farm is located is temperate continental. It is characterized by uneven distribution of precipitation. At the same time, the average annual precipitation for this area is 567 mm. The average annual air temperature is +4.3 degrees, that is, the heat is quite enough for the normal growth and development of agricultural crops. In spring there is a rapid increase in air temperature, causing vigorous snow melting. Humid and south-westerly winds dominate in the area; east and south-east winds blow less frequently and bring with them drought.

  2.Organization of agricultural production.
  The main activities of the Borgoyskoe LLC farm are:
  - production and sale of agricultural products: dairy products, feed; raising and selling heifers;
  - processing of agricultural products;
  - trade and purchasing activities, retail and wholesale trade in food and non-food products, consumer goods, scientific, technical and knowledge-intensive products, timber, construction industry products, industrial waste and other types of products;
  - transport and forwarding services for legal entities and individuals;
  - storage and transportation of goods;
  - sale and purchase of real estate;
  - construction work, repairs, reconstruction and restoration of residential and non-residential premises;
  - other types of activities.
  Let's determine the main direction of the enterprise's economic activity and its specialization, the dynamics of production and sales of products using the data in Table 2.1.
  Table 2.1.
  Dynamics of production and sales of products
  

  Indicators	2011 in % by 2009
  1.Production, c
  Corn	28382	39802	25048	88,25
  Potato	6342	9088	10432	164,49
  Vegetables	555	669,34	730,22	131,57
  Milk	12907	14620	14400	111,56
  Meat	1910	1826	1929	100,99
  2.Implementation, c
  Corn	17635	26350	28872	163,71
  Potato	4696	7241	12081	257,26
  Vegetables	2702	3550	4093	151,48
  Milk	11173	11923	9042	80,92
  Meat	694	962	985	141,93
  3.Level of marketability, %
  Corn	62,13	66,2	115,26	X
  Potato	7404	79,67	115,8	X
  Vegetables	486,8	530,37	560,51	X
  Milk	86,56	81,55	62,79	X
  Meat	36,33	52,68	51,06	X

  The level of marketability is defined as the percentage of marketable products to gross output. Determined by the formula:

  Ut=Tpr/Vpr*100 (1)

  Conclusions and offers:
  The more products sold, the higher the level of marketability of the product. It is necessary to increase the level of products sold. The greater the gross output and marketable output, the greater the level of marketability.
  Fixed assets are one of the most important factors of any production. Their condition and effective use directly affect the final results economic activity enterprises. Rational use of fixed assets helps to improve all technical and economic indicators, including increasing production output, reducing its cost, and labor intensity of production.
  When analyzing, one should take into account the laws of development of systems, since each technological stage or economic structure has its own growth limits, determined by technological systems. The efficiency of using fixed assets (technological systems) is determined by their place on the development curve and the position of goods on the market. Various combinations of these two parameters characterize well-defined relationships between results and costs.
  The analysis of fixed assets can be carried out in several directions, the development of which together makes it possible to assess the structure, dynamics and efficiency of the use of fixed assets and long-term investments. The specialization of an enterprise means the concentration of its activities on the production of a certain type or types of products.
  The purpose of specialization of agricultural enterprises is to create conditions for increasing profits, production volumes, reducing costs, increasing labor productivity, and improving product quality.
  We will consider the specialization of the farm under study according to the structure of marketable products.
  Table 2.2.
  Composition and structure of commercial products
  

  Types of industries and products	year 2009		2010		2011		Average over 3 years
  	thousand rub.	%	thousand rub.	%	thousand rub.	%	thousand rub.	%
  Plant growing, Total	17635	44,4	26350	48,4	28872	46,3	24286	46,5
  Corn	4696	11,8	7241	13,3	12081	19,3	8006	15,3
  Potato	2702	6,8	3550	6,5	4093	6,5	3448	6,6
  Vegetables	6250	15,7	8950	16,4	8238	13,2	7813	14,9
  Other products	702	1,7	1729	3,2	246	0,4	892	1,7
  Products processed	3285	8,2	3636	-	4214	6,7	3711	7,1
  Livestock, total	20754	52,2	25101	46,1	30357	48,7	25404	48,7
  Milk	13559	34,1	15926	29,3	10620	17	13368	25,6
  Meat	4547	11,4	4215	7,7	7603	12,2	5455	10,5
  Other products	831	2,1	361	0,6	369	0,6	520	0,99
  Products processed	5684	14,3	4581	8,4	11760	18,8	7341	14,1
  Total household chores	39689	100	24369	100	62327	100	52128	100

  Determine the level of specialization of the enterprise:

  Ks=100/?Ut(2n-1), (2)

  Where Kc is the specialization coefficient;
  Ut is the specific gravity of individual types of products;
  n – serial number in the ranked series.
  Ks=100/25.6(2*1-1)+15.3(2*2-1) +14.9(2*3-1)+14.1(2*4-1)+10, 5(2*5-1)+
  +7,1(2*6-1)+6,6(2*7-1)+1,7(2* 8-1)+0,9(2*9-1)=0,2
  Level is low.
  Based on the coefficients of specialization and the structure of commercial products, it can be judged that the enterprise has a low level of specialization and produces mainly two types of products - vegetables and milk. This is evidenced by the high share of these products throughout the entire study period.

  2.1.Structure of land and crop areas (number of animals).

  Land resources are the earth's surface suitable for human habitation and for any type of economic activity. Land resources are characterized by the size of the territory and its quality: relief, soil cover and a complex of other natural conditions.
  According to G.A Aksenenok: “Land, the most important source of society’s wealth, is the main means of production in agriculture. Scientifically based, rational use of all lands, their protection and a worldwide increase in soil fertility are a national task.”
  The special nature of land relations from an economic point of view lies in the fact that land, as an object of human economic activity, exists without any assistance from him, as a universal subject of human labor, as the main (main) means of production in agriculture. In agriculture, land plays mainly the role of “productive force”.
  The intensification of agriculture in this economy requires the widest introduction of zonal technology for cultivating agricultural crops, taking into account local soil-climatic and material-technical resources.
  How land resources are used is shown by the structure of the enterprise's land fund.
  The structure includes agricultural lands, forest lands, lands occupied by settlements, industry and transport, unproductive and unproductive lands.
  Table 2.3.
  Composition and structure of land
  

  Land composition	year 2009		2010		2011
  	ha	%	ha	%	ha	%
  General land area	13853,3	100	13853,3	100	13853,3	100
  Including agricultural land	11512	83,09	11512	83,09	11512	83,09
  of which is arable land	7831	56,52	7831	56,52	7831	56,52
  hayfields	2246	16,21	2246	16,21	2246	16,21
  pastures	1330	9,6	1330	9,6	1330	9,6
  deposits	105	0,75	105	0,75	105	0,75
  Other land	2341,3	16,9	2341,3	16,9	2341,3	16,9

  Conclusion and suggestion:
  The area of ​​other land is increasing, which means the yield from these lands has increased. Accordingly, the area of ​​these lands must be increased.
  Table 2.4.
  Land use efficiency
  

  №
  p/p
  VC
  2009
  

  Indicators
  1.	Production of products per 100 hectares of agricultural land, cent.:	X	X	X	X
  	Meat in live weight	13,78	13,18	13,92	101,01
  	Milk	93,16	105,53	103,9	111,52
  2.	Product production per 100 hectares of arable land, centner:	X	X	X	X
  	Grains	362,43	508,26	1961,5	541,2
  	Potatoes	80,98	116,05	133,21	164,49
  	Vegetables	154,25	135,35	110,71	71,77
  3.	Productivity of agricultural crops c/ha	X	X	X	X
  	Cereal crops	12,61	17,28	18,6	1,47
  	Potatoes	79,3	113,6	130,4	164,43
  	Vegetables	402,7	353	504	125,15
  4.	Profitability level, %	25,2	36,3	10,79	42,81
  5.	Cost of gross output per 100 hectares of agricultural land, thousand rubles.	316,6	390,8	540,2	170,6
  6.	Cost of commercial products per 100 hectares of agricultural land, thousand rubles.	344,76	472,28	528,58	153,31

  Conclusions and proposals as a result of research:
  Increased production of meat, potatoes, grain crops, vegetables. An increase in agricultural production is carried out with a significant increase in the efficiency of meat production, which means increasing the area for pastures and hayfields.
  2.2.Labor resources and logistics.
  Labor resources represent a part of the country's population that has a combination of physical capabilities, knowledge and practical experience to work in the national economy. They include the entire working-age population aged from 16 to 55 years for women and from 16 to 60 years for men, as well as persons older and younger than working age actually employed in the national economy (working pensioners and schoolchildren).
  The economically active population (labor force) is a set of persons potentially capable of participating in the production of material assets and the provision of services. These include both employed and unemployed.
  Let's determine the economic efficiency of using labor resources and labor productivity indicators.
  To assess the efficiency of using labor resources in agriculture, a system of indicators is used.
  An indicator characterizing the degree of involvement of labor resources in agricultural production is the resource utilization coefficient, determined by the formula:

  Kitr=Chrg/Tr, (3)

  Where Chrg is the average annual number of employees;
  Тр – available number of labor resources.
  A general indicator characterizing the efficiency of the use of labor is labor productivity (labor output). Labor productivity in agriculture is an economic category that expresses the ability of specific workers to produce a certain amount of product per unit of working time.
  Table 2.5.
  Current prices for agricultural products
  

  The size of a farm characterizes its resource potential. For an objective assessment, data for a number of years is used (Table 2.6.)
  Table 2.6.
  Labor productivity on the farm
  

  Types of industries and products
  1. Cost of gross agricultural output - total, thousand rubles. (Svp)	36452	44999	62187	170,6
  incl. crop production	18534	25360	44657	241
  livestock farming	17918	19639	17530	97,8
  2. Worked - total, thousand people. hour(Ztr)	615	578	486	79,02
  incl. crop production	196	192	166	84,6
  livestock farming	212	201	177	83,4
  3. Average annual number of employees - total, people. (R)	297	297	286	96,2
  incl. crop production	57	50	49	25,9
  livestock farming	45	46	44	97,7
  4. Cost of gross output per 1 average annual farm worker, thousand rubles.	122	151	217	30,0
  incl. crop production	325	507	911	280,3
  livestock farming	398	426	398	100
  5.Gross output per 1 person/hour on the farm, rub.	59,2	77,8	127,9	216
  incl. crop production	94,6	132,1	269	284
  livestock farming	14,5	97,7	351,3	2422,7
  6.Average annual salary per 1 household worker, thousand rubles.	58	77,6	77	132,7

  
  Product production per person is determined by the formula:
  Ptr=Svp/R (4)
  Product production per 1 person/hour is determined by the formula:
  Ptr=Svp/Ztr (5)
  Conclusions and offers:
  Direct indicators of labor productivity: Labor efficiency.
  
  Material resources are various types of raw materials that an economic entity purchases for use in economic activities in order to produce products.
  To assess the depth of production specialization, we will determine the economic efficiency of using reverse funds.
  The economic efficiency of agricultural production depends on the extent to which it is provided with fixed assets.
  Indicators of security of fixed assets are: indicator of capital security - determined by dividing the actual availability of means of production by the area of ​​agricultural land:

  Fob=OSf/S*100, (6)

  Where OSf is the cost of fixed assets, thousand rubles;
  S – area of ​​agricultural land, ha.
  The capital-labor ratio is characterized by the average annual cost of fixed assets per 1 worker in agricultural production:

  Fv=OS/Tr, (7)

  Where Tr is the number of employees.
  General economic indicators of the efficiency of using fixed assets are capital productivity and capital intensity.
  Capital productivity is the ratio of the GDP of agriculture to the average annual cost of fixed assets for agricultural purposes. The inverse indicator in relation to capital productivity is the capital intensity of products. We present production utilization indicators in Table 2.7.
  Table 2.7.
  Efficiency of use of enterprise fixed assets
  

  Indicators
  Cost of gross output at current prices, total (thousand rubles)	36452	44999	62187
  Area of ​​farmland, ha	11512	11512	11512
  Number of employees, people	297	297	286
  Fixed production assets, thousand rubles	60587	68792	75423
  Capital productivity (accounts for gross output per 1 ruble of the cost of fixed assets) rub.	0,6	0,6	0,8
  Capital intensity (fixed assets per 1 ruble of gross output) rub.	1,6	1,5	1,2
  Fund availability (fixed assets per 100 hectares of agricultural land) thousand rubles.	526	597	655
  The same for 100 hectares of arable land, thousand rubles.	773	878	963
  Capital-labor ratio (fixed assets per 1 average annual employee), thousand rubles.	204	232	264
  Profit rate (ratio of profit to the amount of fixed and working capital*100), %	9,6	13,4	4,3

  Conclusions and offers:
  Capital productivity falls, which means gross output decreases, the cost of fixed assets decreases, and capital intensity increases.
  The capital ratio and capital-labor ratio increase due to an increase in fixed assets.

  2.3. Productivity (productivity) gross production.
  Productivity is the collection of products per unit area. When analyzing the yield of agricultural crops, the level of yield achieved on the farm is assessed and trends in its change are determined.
  To do this, compare the actual yield with the planned yield, indicators for previous years, as well as with average data for the district or region.
  Comparison with data from an advanced farm makes it possible to determine whether the farm has untapped reserves for increasing crop yields.
  Productivity is a qualitative, complex indicator that depends on:
  1. Soil quality;
  2.Climatic conditions;
  3.Availability of fertilizers;
  4.Quality and varieties of seeds;
  5. Timing and methods of sowing and harvesting;
  6.Quality of tillage;
  7. Compliance with crop rotation;
  8. Control of pests and plant diseases.
  When analyzing the yield of agricultural crops, the level of yield achieved on the farm is assessed and trends in its change are determined. To do this, compare the actual yield with the planned yield, indicators for previous years, as well as with average data for the district or region.
  Comparison with data from an advanced farm makes it possible to determine whether the farm has untapped reserves for increasing crop yields.
  The level of crop productivity is influenced by many reasons, the main of which constitute the essence of intensive technology for cultivating crops. Intensive technology in crop production is a set of agrotechnical and organizational-economic measures, as well as social conditions aimed at increasing agricultural yields and improving product quality. The main elements of crop production using intensive technology and, consequently, the reasons influencing the level of crop yields are timely and correct application of fertilizers that provide plants in optimal sizes with the necessary nutrients, provision of seeds, the use of high-quality seeding material, intensive varieties; degree of crop rotation adopted; implementation of individual agrotechnical measures and the entire complex of work as a whole, the use of progressive, highly effective measures; compliance with the best agrotechnical deadlines for performing agricultural work, their completeness and quality; mechanization of basic work, the use of high-performance machines and tools that ensure high quality work; taking into account the meteorological features of the year; the use of progressive forms of labor organization, the principles of material interest of workers in increasing productivity and improving product quality, as well as creating favorable social conditions for workers
  Gross harvest is the collection of products from the entire area. The volume of crop production produced is one of the main indicators that characterize the activities of an agricultural enterprise. The volume of sales depends on the volume of products produced. As well as the level of cost, the amount of profit, the level of profitability and the financial position of the enterprise. The gross harvest of crop products is influenced by two factors:
  1. The size of the sown area - which depends on the specialization of the farm, government orders, the availability of land, labor and material resources, on-farm needs and economic efficiency of growing crops.
  2. Productivity, which depends on the quality of seeds, agricultural cultivation technology, the presence of herbicides and fertilizers.
  The analysis of the production of gross crop production begins with an assessment of the overall picture of the implementation of the gross harvest plan for the economy as a whole. In this case, the produced products of each type, obtained from different crops, are determined in monetary terms, since the use of a natural meter is impossible here. For these purposes, comparable or purchase prices are used, which are used to evaluate the planned and actual products of the reporting year, as well as products produced on the farm in previous years.

  2.4. Economic efficiency of production.

  The essence of the economic efficiency of a processing enterprise can be expressed through criteria and a system of indicators. A criterion is a sign on the basis of which production efficiency is assessed. For a processing enterprise, the criterion for the economic efficiency of business activities is the maximum profit.
  To determine the comparative economic efficiency of production of individual types of products, it is not enough absolute value arrived. It is necessary to compare the profit received with the costs incurred.
  For these purposes, a relative indicator is used - the level of profitability.
  The cost of production is also the most important economic category and quality indicator, since it characterizes the level of use of all resources (variable and constant capital) at the disposal of the enterprise. The cost includes costs associated with:
  - directly with production (raw materials, supplies, purchased products and semi-finished products, fuel, energy, etc.);
  - with maintenance of the production process and its management;
  - with wages and contributions to the social protection fund, as well as payments for property insurance;
  - with the costs of repairing fixed production assets;
  - with depreciation charges for the complete restoration (renovation) of fixed assets;
  - with the costs of selling products.
  The cost of production is the totality of current, i.e. annual
  costs (costs) of enterprises for the production and sale of products, expressed in monetary form.
  The sum of all production costs of an enterprise to obtain products is the cost of gross output:

  Svp=OT+Pz+A+MZ (8)

  The cost per unit of production is determined by the ratio of the sum of all production costs to the amount of gross output:

  Ce=OT+Pz+A+MZ/VP (9)

  Let us analyze the cost of production based on the initial ones from Table 2.8.
  Table 2.8.
  Cost of 1 c. agricultural products, rub.
  

  The cost of grain in 2011 compared to 2009 increased by 89.9%, potatoes fell by 79.8%.
  Production efficiency in market economy determined by the competitiveness of products, supply and demand.
  The main characteristic that determines the relationship between supply and demand is the price of the product. Price is one of the main factors influencing revenue from sales of products, the amount of profit received by the enterprise, and, accordingly, its financial and economic condition.
  In market conditions, when demand decreases and supply increases, the price decreases, and when demand increases and supply decreases, it increases.
  The main types of prices in market conditions are:
  - free prices formed solely on the basis of the relationship between supply and demand;
  - regulated prices - prices whose level is regulated by the state, taking into account the monopoly position of the manufacturer in the market or the high social significance of the products produced.
  Depending on the purpose, prices vary:
  - selling prices of the enterprise at which the manufacturing enterprise sells products to wholesale resellers of the same industry;
  - wholesale prices of wholesale trade enterprises - prices for selling products to retail trade organizations;
  - retail prices – prices at which products are sold to the final buyer; competitive prices for the purchase of goods for state needs - prices at which the state purchases products for its needs;
  - such prices are called guaranteed, since the price level and sales volumes are established in advance through competitive bidding and are guaranteed by the state;
  - purchase prices – prices at which products are purchased by processing enterprises and other organizations directly from agricultural producers; comparable prices – prices used to measure the dynamics of physical volumes of production and sales of products.
  To calculate prices in market conditions, different methods are used: at the level of average costs plus profit, at the level of planned profitability of products, based on the real cost of products, based on the level of average prices. The main directions for increasing production efficiency at agricultural processing enterprises are:
  - development of integration through the creation of integrated structures - agricultural firms, associations, cooperatives, agro-industrial associations, holdings, financial and industrial groups, etc.;
  - improving the quality of manufactured products;
  - reducing the cost of manufactured products and increasing their competitiveness;
  - increasing labor productivity;
  - improvement of management;
  - carrying out a marketing strategy that allows expanding market segments and rationalizing assortment policy;
  - increasing the responsibility and motivation of workers of the enterprise;
  - introduction into production of the latest achievements of science and practice.
  In conditions of limited production capabilities and unlimited demand, the volume of production comes first. But as the market becomes saturated and competition intensifies, it is not production that determines sales volume, but, on the contrary, the possible sales volume is the basis for developing a production program. The economy should produce only those goods and in such volumes that it can sell. Planning and accounting of finished products are carried out in natural, conditionally natural and cost indicators.
  Let us determine the efficiency of agricultural production based on the data in Table 2.9.
  Table 2.9.
  Efficiency of agricultural production
  

  	Types of industries and products	from sales, thousand roubles.	products sold tions, thousand roubles	Profit (lesion), thousand roubles.		and pays off bridges costs, %
  2009 year 2009 year	Crop production-total	17635	13654	3981		29,1
  	Corn	4696	3864	832		21,5
  	Potato	2702	1760	942		53,5
  	Vegetables	6250	4755	1495	31,4
  	Other products	702	503	199	39,5
  	Livestock-total	20754	24722	-3968		82,9
  	Milk	13559	13559	-		-
  	Meat	4547	4585	-38		99,1
  	Processed products	5684	5684	-		-
  	Other products	830	830	-		-
  	Total household chores	39689	39676	13	0,03
  2010 year	Crop production-total	26350	16712	9638	57,6
  	Corn	7241	3969	3272	82,4
  	Potato	3550	2038	1512	74,1
  	Vegetables	8950	6935	2015	29,05
  	Other products	1729	95	1634	1720
  	Livestock-total	25101	28686	-3585	87,5
  	Milk	15926	15603	323	2,07
  	Meat	4215	5846	-1631	72,1
  	Processed products	4581	5764	-1183	79,4
  	Other products	830	377	453	120,1
  	Total household chores	54369	47097	7272	15,4
  2011 year	Crop production-total	28872	20106	8766	43,6
  	Corn	12081	8860	3221	36,3
  	Potato	4093	1818	2275	125,1
  	Vegetables	8238	6297	1941	30,8
  	Other products	246	87	159	182,7
  	Livestock-total	30357	38830	-8473	78,1
  	Milk	10620	14430	-3810	73,5
  	Meat	7603	8174	-571	93
  	Processed products	11760	13831	-2071	85
  	Other products	369	376	-7	98
  	Total household chores	62327	60857	1470	2,4

  3.Organization of processing and sale of agricultural products.

  With the transition to a market economy, the economic relationships between agricultural producers and processors have changed. Until the early 90s, all agricultural enterprises received state orders and completely handed over their products to processing enterprises, and processing enterprises had funded sales of their products, and accordingly, all distribution was centralized.
  In the mid-90s, the system of procurement and marketing of agricultural products was transferred to market relations. Sales of products are carried out on the basis of mutual agreements between agricultural producers, intermediary firms and processors or between an agricultural producer and a processor.
  Prices for agricultural products began to be determined at auctions and mutual agreement between buyer and seller.
  Analyzing the ongoing processes, we can name some of the main reasons that led processing enterprises to a difficult economic situation:
  -reduction in production volumes of domestic agricultural products;
  -insufficient government support for the processing industry;
  -weak material and technical base, outdated technologies and equipment;
  -inflationary processes and the high cost of credit have led to a shortage working capital and, as a result, enterprises were unable to provide production with the necessary raw materials and materials in a timely manner;
  -low solvency of product consumers.
  In these conditions, the basis for organizing the processing of agricultural products should be the following provisions:
  -agricultural producers must act not only as suppliers of raw materials, but also as partners, and in some cases as processors of their products;
  - agricultural products to be processed must be supplied to processing enterprises or their own workshops in full, within the established time frame;
  - agricultural products must be supplied to the consumer market in a finished or prepared form for consumption;
  -cooperative or joint-stock processing enterprises should form and stimulate raw material zones;
  - the location of processing enterprises should be as close as possible to the sources of raw material production.
  The main principle in any processing industry is the formula: “produce cheaply, sell more expensively.”
  To implement these provisions, ensuring mutual benefits of processing for both agricultural enterprises and processing enterprises, it is necessary:
  -to establish effective exchange between commodity producers and processing enterprises. One of the criteria for equivalence may be the distribution of revenue in proportion to the costs of production and sales of products, which can be achieved using triple agreements on joint activities between agricultural producers, processors and trading enterprises;
  -to create integrated structures - agricultural firms, financial and industrial groups, unions of cooperatives for the processing and sale of agricultural products on the basis of processing enterprises;
  -replace technologically outdated equipment with new ones, introduce advanced technologies through targeted lending, and attract foreign capital to the reconstruction of enterprises;
  -introduce marketing and, as a result, rebuild production to suit the market, for example, by introducing a special range of products taking into account the needs of different segments of the population;
  -restructure the debts of processing enterprises by issuing long-term loans to them to pay off the debt. Apply systems of benefits and deferments from taxes and contributions to extra-budgetary funds. Write off penalties if the company makes current payments and is ready to gradually repay the accumulated debt on taxes and deductions;
  - create a system of short-term lending for working capital of enterprises producing competitive products and trading enterprises by providing targeted credit lines;
  -strengthen state regulation of prices for products of natural monopolies;
  -establish a system of customs duties, taxes, and quotas to eliminate the possibility of selling imported products at prices that undermine the competitiveness of domestic producers;
  -strengthen the system of certification and standardization of food products and sanitary control.
  The agricultural products processing system includes various types of processing enterprises: meat processing, milk processing, and others.
  Meat processing enterprises, mini-workshops, factories can specialize in the production of various meat-containing products, for example, sausages, canned meat and vegetable products, boiled pork, cutlets, dumplings and other products.
  Dairy processing enterprises are divided into butter-making, cheese-making, canning, etc.
  Flour and cereal enterprises specialize in grinding different types of grain. For example, the production of flour, the production of different varieties of cereals, the production of compound feed.
  Vegetable processing enterprises are divided into: canning (producing canned vegetable products), drying (onions, potatoes, etc. are dried); factories specializing in freezing fresh vegetables and fruits.
  The size of a processing enterprise is assessed by various indicators: product output in physical and monetary terms, number of employees. According to these indicators, they can be divided into three groups: large, medium, small.
  One of the most important conditions for increasing the efficiency of processing production is its concentration. This occurs due to an increase in the size of enterprises and an increase in the share of large enterprises and the overall output of a certain type of product. Every business, large or small, has its own advantages and disadvantages that must be taken into account. Both types of enterprises are needed. The goal is to create an optimal combination of large and small processing, eliminate the disadvantages of both forms and increase operational efficiency.
  One of the forms of rational organization of production is the connection of successive stages of processing of raw materials and waste, the unification of technologically related industries, representing production and technical unity, starting from the processing of raw materials to the receipt of finished products and waste processing.

  3.1.Marketing service on the farm.

  Marketing management is the organization of influence on the level, time and nature of demand in order to satisfy it and obtain the greatest profit.
  Marketing management system: must be holistic, with interconnected elements (personnel, structure, functions, management influences, technical means). At the same time, it must be constantly improved based on scientific achievements and best practices.
  The marketing process must be carried out continuously, in parallel, synchronously, in order to ensure a dynamic impact on the market and effective distribution of goods.
  The marketing management system must be economical, flexible, responsive to agribusiness policy, needs, needs and demands of consumers, market conditions, competition, commercial changes, entrepreneurship, and level of production.
  Marketing activities in agricultural and agro-industrial formations are carried out by individual services or employees. Thus, in agro-industrial plants and associations, the marketing service consists of 4-7 people. It can be built on a functional or territorial principle. The service is headed by a marketing director (marketing director) or deputy director for commercial issues. Other specialists perform the functions of sales, advertising and promotion, new products, marketing research, etc. In agricultural enterprises there is a position of deputy manager for commercial issues, with 1-3 more people working with him, depending on the size of production and types of products.
  Employees carrying out marketing activities must have a clear understanding of the demand for goods, market segmentation, goods, services and activities of competitors, macro- and microenvironment, professional and intellectual potential of the team members of the enterprise where they work.
  Regulation of marketing management functions is carried out using job descriptions, which define the duties, rights and responsibilities of employees. These functions are enshrined in the job descriptions of heads of departments, enterprises, and small business formations.
  The marketing management process consists of the following stages:
  · analysis of market and marketing opportunities;
  · forecasting and planning of activities;
  · organization and regulation of the marketing process;
  · control of the marketing process;
  · assessment of marketing activities.
  Analysis of market and marketing opportunities involves: market analysis, study of the consumer and his demand, competitors and their activities, goods and services; marketing systems, study external environment, efficiency (possibility) of foreign economic relations.
  Analyzing the market, we determine: its size, main trends and seasonal factors; potential sales opportunities for goods introduced into the market or available on it; existing market segmentation; trends in changes in consumer properties and other characteristics of goods; composition of consumers; purchasing motives and attitudes that must be used when planning the assortment, organizing sales and advertising; product sales volumes, their share in the total market capacity, including by segments and regions; level and quality of advertising; methods of competition and commerce; competitiveness of the enterprise and its position in the market.
  Studying the consumer and demand are important conditions for designing a marketing system.
  When analyzing the activities of competitors, they first study the products, their quality, usefulness, characteristics, life cycle, level of novelty, competitiveness, advantages or disadvantages in comparison with the products of this enterprise, then product distribution - sales promotion, advertising, propaganda, organization of a marketing service, reveal the positive and negative aspects of the activity. The data obtained is used to manage the marketing service.
  Analysis of the marketing system at an enterprise or in small business formations allows us to establish its effectiveness, the possibility of using it in the future or the feasibility of switching to another type, the life cycle and competitiveness of the product, the price level of goods, methods of sales promotion, the quality of advertising and promotion of commercial activities, sales and distribution channels, feasibility and possibility of producing a new product or providing new services, prospects for the emergence of new consumers.
  Various statistical, economic, and mathematical methods are used in the analysis. The most widespread are questionnaires, interviews, surveys, personal contacts, conferences, and symposiums. The effectiveness of the analysis is determined by the sufficiency, reliability, accessibility, timeliness of information and the methods used. Following the analysis of market and marketing opportunities, forecasting and planning of marketing activities are carried out. It is important to anticipate and predict changes in the market, the possibility of creating new segments, and the competitiveness of a new product. However, forecasting should be based not on empirical experience and intuition, but on scientific data, taking into account many factors.
  When the overall strategic goal of the enterprise is formulated, for example, the demand for new product, the chain of measures to achieve the goal should be worked out in detail. To achieve the goal, it is necessary to solve the following issues:
  · what product is being introduced to the market, in what range and at what prices;
  · what consumer it is designed for, and what potential consumers can be attracted;
  · what conditions are necessary for the sale of goods at the planned level;
  · through what channels and in what volumes the supply will be realized;
  · by what means it is advisable to influence demand and stimulate sales;
  · what after-sales service should be and who will provide it;
  · what economic results market participants expect, and what costs are required for this.
  The solution to the above questions will determine the tactics of marketing activities for all market participants. Answers must be specific and time-bound for all participants. A failure in one of the links can lead to the failure of the entire planned operation.
  Marketing professionals must ensure that the product has a desirable place in the market and in the minds of customers. This is especially important when there are many similar products. When organizing the sale of a product, its life cycle (market sales) is taken into account. The product life cycle period (LPC) depends on many factors, and the task of marketing specialists is to lengthen it.
  The price of products is set at the planning stage. At the same time, enterprises are developing retail, wholesale, preferential prices, discounts, and increased prices. Therefore, when managing the marketing process, it is important to use price levers, that is, in some cases, taking into account demand and increasing the competitiveness of the product, increase the price, in others, if there is a danger that the product will disappear or after some time the competition will increase, sell it at wholesale prices, in third - make a discount.
  An important element in the organization of the marketing mix are methods of product distribution, that is, various activities through which the product becomes available to the consumer. They include distribution channels, that is, the introduction of intermediaries and teams for the sale of goods.
  The marketing management system should organize itself, self-manage, but in practical activities there are failures (for example, a bad harvest, higher competition than predicted) or individual elements of the system turn out to be outdated, and new ones were not introduced in a timely manner. All this leads to unsatisfactory results, so it is necessary to constantly monitor the functioning of the marketing system. During the monitoring process, it is determined whether the system is operating as planned; which elements of the system do not work or are poorly adaptive, resistant to innovative solutions; what innovations used by competitors have not been introduced and why; what new things can be introduced to make the system work more efficiently than in other agricultural and agro-industrial formations. Thus, control allows you to promptly identify shortcomings, eliminate them and introduce progressive elements, making the marketing system more effective.
  Execution control marketing programs usually carried out by months, quarters, and periods (annual and prospective). In case of negative deviations, the reasons, elimination measures and ways to implement the plan are established. Monitoring the activities of marketing service employees is aimed at identifying the degree to which each employee uses official powers, as well as assessing the creative approach and art of marketing management.
  The final stage of the marketing management process is the assessment of marketing activities - meeting demand, the marketing system and its effectiveness, the implementation of marketing programs and the activities of service employees, the product life cycle and foreign economic relations.
  The assessment of marketing activities begins with determining the degree to which the demand of consumers of the target market segment is satisfied. It is very important to satisfy requests based on contractual, contractual, custom principles. Otherwise, the consumer will lose trust in the company, and it will be difficult to regain it. You will have to put in a lot of effort and invest some money.
  The effectiveness of marketing activities is determined: economic (profit received in total and per unit of product, level of selling price, volume of goods sold, sales costs, sales promotion, advertising, propaganda, cost-effectiveness of service and labor productivity of marketing workers) and social. Based on the results of the assessment, a conclusion is made about the advisability of using the service in the future or improving it (partial, radical). When assessing the implementation of marketing programs, the reasons for their overfulfillment or non-fulfillment are identified and proposals are made to improve the preparation of programs in the future.
  Next, they evaluate the work of the marketing service personnel and make proposals to improve their activities. The assessment of marketing service employees is carried out in the following areas: the level of performance of functions defined by job descriptions, the correctness of demand forecast and determination of marketing strategy, the quality of competitor assessment, sales organization, sales promotion, advertising, the effectiveness of competition and the scientific validity of commercial risk, identification of new market segments , ability to work with brokers, dealers, intermediaries, knowledge of international marketing.
  The life cycle of a product is especially assessed, which is always the focus of attention of small business managers and marketing employees of enterprises, associations, and factories. They understand at what stage of the cycle the product is, what strategy and what type of marketing should be used. If the type of marketing changes, it is necessary to bring the entire marketing management system into line with the changes.
  In the process of marketing management, employees at each stage make numerous management, marketing, and entrepreneurial decisions. They can be strategic, tactical and operational; general, private and local; situational and proactive; collective and individual; certain and risky. The effectiveness of these decisions increases if sufficient information support is provided.

  3.2.Organization of product processing.

  Processing of agricultural products is an important and necessary branch of production at any time. Meat, milk, eggs are the main food products of the population and are characterized by high nutritional properties. Without them it is impossible to provide a high level of nutrition. Traditional types processing of agricultural products is gaining new importance thanks to the latest technologies, which make it possible to obtain not only cheaper products, but also higher quality ones.
  Imperfect pricing and disparity in prices for industrial and agricultural products have a negative impact on the development of livestock farming. For a more stable economic situation, taking into account market conditions, a relatively closed cycle of “production – processing – sales” should be created within the economy. This allows you to sell a significant amount of products without intermediaries, receive additional income, and ensure profitable production.
  In the conditions of development and establishment of market relations, the economic feasibility of creating, operating and expanding enterprises processing products of agricultural origin does not raise any doubts. However, enterprises for processing agricultural raw materials depend not only on many factors, but also on the type of raw material itself.
  Share of agricultural products sent for processing, in total volume its production. Requirements for the quality of raw materials for specific areas of processing, the degree of compliance with these requirements of raw materials produced on the farm. Forms of payment for supplied raw materials. Taking into account the quality of raw materials in calculations. Methods of delivering raw materials to processing plants, modes of transport, losses during transportation.
  Production capacity processing industries. Organization of commodity finishing and technology of industrial processing (vegetables, potatoes, milk, poultry products, etc.). Actual and standard consumption of raw materials and product yield. Losses of raw materials and products at different stages of the production process. Types and quantities of waste generated during processing, their use.
  Availability and capacity of storage facilities, organization and storage volumes of agricultural products, raw materials intended for processing and processed products, storage losses, storage costs. Measures to reduce them.
  Financial results of processing industries, their efficiency (compare with sales of fresh products).
  Prospects for the development of processing industries - determine the market capacity, its occupancy with these products in fresh form, the presence of constant and seasonal demand for processed products, the availability of raw materials, the possibility of expanding processing industries, and producing new types of products. Calculate the volumes of processing and sales of fresh and processed products for the future, the need for raw materials, materials, financial results from sales of products.

  3.3.Methods and objects of product sales.

  Selling products through various channels for a specific agricultural enterprise is a complex problem in both organizational and economic aspects.
  Product sales channels mean a set of organizations and individuals who act as intermediaries or sales participants, assume or transfer to others the ownership of a particular product.
  Sales channels can be direct and indirect. Direct distribution channels involve the movement of goods directly from the manufacturer to the consumer, bypassing independent intermediaries. Through direct channels, potatoes and vegetable products can be sold directly at the collective farm market, through their own stores, tents or stalls. In this way, agricultural products are also sold to the local population in cash through the enterprise's cash desk.
  When selling products to federal and regional funds, as well as to processing enterprises, contract prices are set depending on the quality of the product and existing state standards.
  When selling products on the market at free prices, the quality of the product must meet the requirements of the sanitary inspection authorities, and the price is based on supply and demand.
  Sales of products through barter are carried out by agricultural enterprises with suppliers of petroleum products, construction materials, and spare parts on the basis of mutual offsets.
  Agricultural organizations also sell agricultural products for production purposes among themselves at negotiated prices and barter. The items for purchase and sale are breeding young animals and elite seeds of agricultural crops.
  Along with this, the adaptation of commodity producers to market conditions is manifested by expanding their own storage base for products for their sale outside the mass production season at increased prices. During the transition to market relations, there is a sharp reduction in the volume of sales of agricultural products by cooperative and agro-industrial formations to the state, and an increase in their sales through market channels. The choice of the way to sell agricultural products is associated with certain costs, which are called transaction costs in the field of sales.
  The reduction of transaction costs is significantly influenced by:
  1. the presence of a system of information markets: quickly obtaining the necessary information about sales markets is important for the successful adaptation of the production of this type of product in the market system.
  2. provision of commodity producers with legislative acts and other legal and regulatory documentation: with any development of the legal system, the risk of exchange activity increases, and, consequently, the costs associated with the sale of products increase.
  3. the possibility of moving products in the economic space: in the process of trade between countries and regions, transaction costs depend on the duration of trips to conclude contracts for the sale of products and establish contacts with partners.
  4. choice of ways to sell products: in the event that contracts for the supply of raw materials for processing are not concluded, processing enterprises incur large transaction costs for the purchase of the required quantity of agricultural products of the required range.
  The main reason for the reduction in sales of products for government needs is the disinterest of commodity producers. State procurement organizations violate contractual conditions for advance payment of contracted products and fail to pay for purchased grain, vegetables, milk, livestock, poultry, etc. on time.
  Sales of agricultural products depend on the following conditions:
  - physical properties agricultural raw materials and prepared food products;
  - preferences and reasonable costs of the consumer;
  - reasonable costs of the rural producer;
  - territorial division of producers and consumers of agricultural products;
  - production and cost technologies in the trade and processing sectors.
  The physical properties of agricultural products play an important role in the process of their sale and consumption. Products that do not require additional processing can be sold directly from the manufacturer to the consumer. Other types of products that require appropriate processing are supplied to procurement organizations or processing industry enterprises for subsequent processing. At the same time, procurement and trading organizations act as intermediaries between production and the final consumer of food products. They perform the functions of storing and bringing products to the required quality parameters.
  A special role in the sale of agricultural products is given to the trade of livestock products. Properly organized sale of goods of livestock origin - necessary condition continuity of expanded reproduction of livestock farming in the agro-industrial complex. By timely and correctly taking into account the demand of the population, trade influences the proportions of livestock production in the direction of bringing them closer to social needs. Each trading enterprise for the sale of livestock products must bring these products to the consumer with the least amount of labor and money and with a high level of service.
  One of the most important conditions for increasing the efficiency of the sales sector is to ensure proportional and balanced development of the stages of the reproduction process of the agro-industrial complex, including achieving dynamic balance and proportionality in the development of the stage of production and processing of livestock products and the stage of sale of meat and dairy products through the retail trade system to the consumer.
  Finished products are the result of a completed production process of an enterprise, materialized in the form of manufactured products, completed work and rendered services by the main or auxiliary production forces. It is intended for sale to legal and individuals, therefore must satisfy the following requirements:
  1) be completely finished and complete;
  2) comply with standards and technical specifications;
  3) be accepted by the technical control service;
  4) have the necessary documentation certifying its quality, completeness, as well as the safety of use, consumption and operation.
  Part of the finished product can be spent on the needs of our own production.
  When transferring finished products as products that have passed all stages of processing and control, to a warehouse or when handing them over to the buyer directly from production, an acceptance certificate or other similar document must be drawn up.
  Finished products are the end result of the production cycle. Its subsequent implementation completes the turnover of economic assets and determines the efficiency of production. If the proceeds from the sale of finished products exceed their full actual cost and the amount of taxes included in the price, a profit arises. Profit is the main source of development of a commercial enterprise, therefore it is calculated by the accounting departments of large and medium-sized enterprises monthly, and of small ones quarterly.
  Currently, two main methods of selling products (works, services) are used in Russia: on the principle of prepayment and on the principle of shipment of products (performance of work and provision of services). In accounting and tax accounting, these principles are respectively transformed into the “cash method” and the “accrual method”, used to determine the timing and dates of recognition of expenses).
  The first method is that the company first receives money, which the buyer transfers to it by payment order, and then it ships products, performs work or provides services. In this case, the company is in a favorable position. After shipping products, performing work and providing services, the accounting department calculates the financial result in the form of profit, and then pays taxes from the money received.
  The second method is that the company first ships the products and then submits the shipping documents to the bank along with the payment request for the demand fee
  etc.................

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  1.3. Organization of sales of agricultural products

  The principle of freedom to choose channels for selling products implies that agricultural producers must receive all the necessary information about the volume and range of purchases of products for government needs, their quality and delivery times, taking into account market conditions. At the same time, prices for purchased products, benefits and incentives, if they are established, are announced. If it is necessary to limit the production and purchase of certain types of products, appropriate quotas may be communicated.

  At the same time, in order to monitor the situation on the food market, it is necessary that agricultural enterprises, peasant (farm) farms and other agricultural producers provide information about their intentions (their plans) for selling products through different channels.

  Promising channels for the sale of agricultural products include local wholesale markets, including wholesale fairs, auctions, and sales exhibitions. The purpose of participation of commodity producers in such markets is not only to sell or purchase goods, but also to study the demand for the goods they produce.

  Mutual supplies of products between agricultural enterprises will remain a major channel for the sale of agricultural products for the foreseeable future. For example, livestock breeding enterprises supply heifers and bull calves to specialized enterprises for targeted rearing or fattening; in turn, the latter raise replacement young stock and return heifers of a certain stage of pregnancy or first-calf cows of a certain stage of lactation to breeding enterprises. Such mutual supply may also apply to crop products (seeds, feed, raw materials for processing).

  Economic relations between agricultural enterprises for the mutual supply of products are carried out on a contractual basis. The contracts stipulate the volume and timing of delivery, quality indicators of products, payment procedures, and sanctions for violation of contractual obligations.

  Another important channel for the sale of agricultural products is commission trade through consumer cooperation. Consumer cooperation buys potatoes, vegetables, fruits, meat, milk, eggs and other products from agricultural enterprises, peasant (farm) farms and households and uses them primarily to supply the local population. At the same time, it (within its capabilities) organizes counter-sales of feed, fertilizers and other goods for industrial, cultural and household purposes to farmers and the population.

  The relationship between the parties on commission trade in agricultural products is formalized by a commission agreement.

  The sale of products by agricultural enterprises under direct economic contracts to trade and public catering enterprises has become widespread. This channel makes it possible to eliminate transshipment operations, speed up the delivery of fresh products to consumers, reduce losses during transportation and in the distribution network, and better preserve quality. As a result, the products cost the consumer less than when they are delivered to stores and catering establishments through urban supply bases. However, this sales channel increases the transportation costs of agricultural producers, since stores and catering establishments take only small quantities of products at a time. In addition, for some types of products (milk, etc.), industrial processing is a prerequisite for sales through direct links. The sale of products becomes significantly more complicated, since agricultural enterprises interact simultaneously with a large number of buyers.

  A fairly large channel for the sale of agricultural products is trade on the collective farm market. The peculiarity of this channel is that it brings the product manufacturer into direct contact with the consumer, which makes it possible to study consumer demand. The expansion of trade on the collective farm market is currently hampered by the unsatisfactory organization of delivery of products to farmers and households, as well as by extremely insufficient market funds of industrial products (mixed feed, mechanization tools for working on personal plots) for counter-sale.

  Sales within agricultural enterprises for public catering and for sale to employees (including for wages) are a permanent sales channel. The volume of sales through this channel depends on the specific conditions of the enterprise (the level of development of the public catering network, the capabilities and level of development of households, etc.). Typically, agricultural enterprises do not set a goal in this case to obtain maximum profit and sell products at prices close to cost (products sold for public catering and preschool institutions are subsidized by the state). This channel has a greater social significance and aims to consolidate and retain the workforce in the enterprise.

  When choosing promising channels for the sale of agricultural products, the following organizational factors should be taken into account: possible sales volume, product quality, market prices, sales costs, and the presence at the agricultural enterprise of refrigerator storage facilities, processing shops, expanding the possibilities of selling products in fresh and processed form .

  The starting point for the economic assessment of existing and potential sales channels is the calculation of the amount of profit per unit of products sold. To do this, the amount of product losses during the sales process is subtracted from the proceeds from sales of products. From the remaining amount, the costs of production and sales of products are subtracted and the amount of profit (loss) is determined. When selling products for government needs, the costs of delivering them to places of sale are not taken into account, since they are reimbursed to the enterprise by procurement organizations. However, in cases where the costs of an agricultural enterprise for the delivery of products exceed the level subject to reimbursement, the estimated profit must be reduced by the amount of this excess.

  When calculating the amount of profit from the sale of agricultural products of consumer cooperation, it is necessary to take into account that the sales price and the procedure for reimbursement of costs for delivery of products are regulated by the contract.

  When selling products on the collective farm market, the price is set taking into account the prevailing supply and demand. The costs of selling products through this channel include the costs of loading, transportation and unloading, and sales (payment of salespeople, rental of warehouse space, etc.). Product losses during transportation, storage and during sale must also be taken into account.

  An organizational and economic assessment of channels for selling agricultural products allows not only to make an informed decision regarding their choice, but also to justify proposals for increasing profits from sales. Thus, agricultural enterprises that do not have specialized transport, storage facilities, processing shops, sorting points, etc., may come to the conclusion that their acquisition or construction is advisable. To do this, the expected profit from the sale of products in one way or another is compared with the costs of developing new capacities.

  The development of market relations in the agricultural sector makes it possible and necessary to improve procurement activities and the formation of its diverse forms. Along with the state trade and procurement system and consumer cooperation, cooperative and private enterprises, as well as persons conducting individual trade and purchasing activities, participate in the purchase of products from agricultural enterprises and especially from peasant (farm) farms. This improves local supply and creates and expands competition.

  Large agricultural enterprises often act as intermediaries in the sale of products produced by peasant (farm) farms and households. On a contractual basis, they buy livestock and other products from farmers and households and sell them primarily for local supply at cooperative trade prices. In this case, the contracts provide for the supply of young animals to farmers and farms for fattening, feed, as well as the performance of work on cultivating crops (plowing, etc.) and production services (agrochemical, veterinary, etc.).

  Methods for selling agricultural products differ depending on the place of their acceptance and the conditions of transportation to places of processing (storage).

  Most agricultural enterprises deliver products to places of sale using their own transport. This makes it necessary to maintain additional vehicles and labor at enterprises. The costs of delivering products to processing plants often significantly exceed the tariffs for road transportation, which are used by the suppliers (up to 30-50%).

  Center pickup has become widespread. Its essence is that products are accepted at production sites by weight, without determining quality parameters, after which they are exported by transport of procurement and processing enterprises. With a good organization of central pickup, for example, milk, delivery schedules to dairy industry enterprises are more clearly observed, which creates the opportunity to improve the quality of products and expand their range. This method allows agricultural enterprises to eliminate unreimbursable costs for transporting products (the difference between the actual costs of agricultural enterprises and payments by processing industry enterprises for the delivery of products at established tariffs), payments for high quality products increase, and quantitative and qualitative losses during transportation are reduced.

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