Cost of agricultural products. Profitability of agricultural production

The volume of agricultural production is one of the main indicators characterizing the activities of an agricultural enterprise. The volume of product sales, and therefore the degree to which the population’s needs for food and industry’s needs for raw materials are satisfied, depends on its value. The level of its cost, the amount of profit, the level of profitability, the financial position of the enterprise, its solvency and other economic indicators also depend on the volume of production.

The volume of crop production is significantly influenced by the size and structure of crop areas. Let's consider and analyze the size and structure of sown areas in the agricultural production complex "Kolkhoz Krasavsky".

Table 6 - Size and structure of sown areas

In the reporting year, compared to the previous year, there was an increase in the sown area by 473 hectares and it amounted to 5735 hectares. This happened mainly due to the expansion of the area under spring grains by 500 hectares, perennial grasses by 547 hectares and corn for silage and green fodder by 51 hectares. At the same time, the area under winter grains decreased significantly by 242 hectares, legumes by 16 hectares, sunflower by 80 hectares, annual grasses by 267 hectares and silage crops by 20 hectares.

The main share in the structure of the farm's sown area is occupied by grains - 2673 (46.6%), including spring grains - 1467 hectares (54.9%), winter grains - 911 hectares (34.1%), grain legumes - 295 hectares ( 11.0%) and perennial grasses -1214 ha (21.2%). The share of corn for silage and green fodder was 529 hectares (9.2%), annual grasses - 525 hectares (9.1%), silage crops -100 hectares (1.7%).

Table 7 - Gross harvest and yield of agricultural crops in the agricultural production complex "Collective farm "Krasavsky"

An analysis of Table 7 shows a reduction in the reporting year in the gross harvest of grains and legumes to 30,612 quintals, sunflower to 5,780 quintals, perennial grasses for hay to 9,633 quintals and for seeds to 6,120 quintals, annual grasses for seeds to 5,488 quintals. The gross harvest of winter grains decreased significantly to 19,440 quintals and spring grains to 8,262 quintals. At the same time, there was an increase in the gross harvest of legumes - 2910 quintals, perennial grasses for green fodder - 199 quintals, annual grasses for hay - 9947 quintals and corn for silage and green fodder - 67551 quintals.

In 2012, there was an increase in the yield of grain and leguminous products to 15.38 c/ha, including winter grains -21.34 c/ha, grain legumes -9.86 c/ha; annual grasses for hay -33.38 c/ha and corn for silage and green fodder -127.70 c/ha. The yield of such types of products as spring grains decreased -8.39 c/ha, sunflower -8.3 c/ha, perennial grasses for hay -27.44 c/ha.

The volume of crop production depends on the size of sown areas and crop yields. Let us consider the influence of these factors on changes in gross output.

Table 8 - The influence of yield and size of sown areas on changes in gross output in the agricultural production complex "Collective farm "Krasavsky"

Analyzing Table 8, we can conclude that in the reporting year the decrease in the gross harvest of winter grains by 1026 c was due to a decrease in the sown area by 1520 hectares, spring grains to 9070 c due to a decrease in yield by 2.29 c/ha. The increase in the gross harvest of sunflower by 437 c was influenced by an increase in yield by 0.8 c/ha.

Commodity products are the part of gross output intended for sale. The main indicator characterizing the marketability of an enterprise is the level of marketability. The level of marketability is the ratio of sold products and gross, expressed as a percentage:

where TP - sold products rub.;

VP -gross output, rub.

Let's calculate the level of marketability of crop products for the agricultural production complex "Kolkhoz Krasavsky" for 3 years:

Marketability level in the period 2010-2012 averages 80%. This suggests that the enterprise sells the bulk of its crop production and uses only a small part for its own needs. At the same time, the highest level of marketability was observed in 2011 - 103%, which indicates a reduction in surplus stocks of crop products. Excess stocks were formed due to the low level of marketability of crop products, which in 2010 amounted to 62%.

An agricultural enterprise can sell its products in the following areas: selling products to other organizations and enterprises, selling products on the market, through barter transactions, selling to the public and on account of wages for farm workers.

Let's consider the channels for selling crop products in the agricultural production complex "Kolkhoz Krasavsky"

Table 9 - Channels for selling crop products

In the reporting year, the farm sold crop products to other organizations, in markets, to employees of the enterprise and for the payment of dividends. Revenue for all products sold amounted to 10,120 thousand rubles. Largest specific gravity In the total volume of products sold, sales to markets and other organizations account for 80%. Revenue from this channel is 8046 thousand rubles.

Introduction

Theoretical foundations for analyzing crop production

1Contents of product production analysis

2Methodology for analyzing crop production

.Brief financial and economic characteristics of Kolos LLC

1Organizational and economic characteristics of Kolos LLC

2Assessment of the financial condition of Kolos LLC

.

1Analysis of the level and dynamics of crop production

2

3Reserves for increasing crop production

Introduction

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 organically connected with 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 reproduction process uses products of its own production (seeds, feed, etc.). That is, in essence, 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 environment.

Crop production is the basis of agriculture. It includes the cultivation of crops in field farming, vegetable growing, melon growing, fruit growing, meadow growing, floriculture, etc. A person receives food products, raw materials for the light and food industries, animal feed, etc. from it.

An indicator that can give an idea of ​​the efficiency of this type of agricultural production is the profit from the sale of crop products and, as a derivative, the profitability indicator of the product.

The dynamics and rates of crop production, the level of provision of the population with crop products, and the processing industry with raw materials, are determined by the development and location of crop production in the country. The successful development of crop production depends on the availability of labor force, transport routes for the transportation of products, guaranteed close to sales markets.

The volume of agricultural production is one of the main indicators characterizing the activities of agricultural enterprises. The volume of product sales, the level of its cost, the amount of profit, the level of profitability, the financial position of the enterprise, its solvency and other economic indicators depend on its value. Therefore, the analysis of economic activity must begin with a study of the volume of production, and in particular crop production.

Analysis performs very important functions in the production management system and is extremely important in the process of identifying reserves for increasing production. The assessment of the farm’s activity in using existing opportunities to increase production, as well as the completeness and reality of the identified reserves and, as a result of this, a further increase in production, a reduction in its cost, an increase in profits, and profitability depend on how deeply and comprehensively the analysis of product production is made.

The object of the course work is Kolos LLC

The purpose of this course work is to study and analyze the production and sale of crop products at Kolos LLC

Coursework objectives:

· consider the organizational and economic characteristics of Kolos LLC;

· analyze a number of indicators, such as sown areas, yields, gross grain production and others;

· analyze the cost and profitability of production;

Agriculture is one of the most important sectors of the economy in Russia, and crop production is the basis of agriculture. The crop production sectors produce more than 40% of the country's total agricultural products, so the topic is relevant, as it is of great importance for the country.

When writing the course work, the following sources were used by the following authors: Savitskaya G.V., Dontsova L.V., Nikiforova N.A., as well as Internet resources - #"justify">crop production yield cost profitability

1. Theoretical foundations for analyzing crop production

.1 Contents of analysis of crop production

In each farm it is necessary to cultivate crops and develop those sectors that correspond to its natural and economic conditions. The specialization of agricultural enterprises is characterized by the composition of products produced on the farm.

Crop production is one of the main branches of agricultural production, which satisfies the needs of the population for food, industry for raw materials, and livestock for feed.

Plant growing includes field growing, vegetable growing, horticulture, viticulture, meadow growing, nursery farming (growing seedlings of fruit and berry crops), hop growing, floriculture, and forestry.

The volume of agricultural production is one of the main indicators characterizing the activities of agricultural enterprises. The level of profitability, cost, and financial position of the enterprise as a whole depend on its value. Therefore, the analysis of economic activity must begin with a study of the volume of production, and in particular crop production.

During the analysis, the following tasks are solved:

· systematic control is carried out over the implementation of production in each farm;

· the influence of factors on the volume of production is determined;

· intra-farm reserves for increasing production are identified;

· the farm's activities are assessed to use opportunities to increase production;

· measures are being developed to develop identified reserves for increasing production volumes.

The objects of analysis are:

· gross crop production both for the economy as a whole and for the main divisions;

· production individual species crop production;

· size and structure of crop areas; crop yield.

Economic analysis performs very important functions in the production management system. A further increase in production volumes, a reduction in costs, and an increase in the level of profitability depend on how deeply the analysis of product production is made.

Synthetic accounting of production costs and output of crop production is carried out on operational calculation account 20 “Main production”, sub-account “Crop production”. In the debit of this account, during the year, all main expenses for the harvest of the current year and future years (work in progress) are taken into account: wages with contributions for social needs, seeds and planting material, fertilizers (mineral and organic), plant protection products, maintenance of fixed assets , works and services and others. At the end of the year, deviations of the actual cost from the planned cost for auxiliary production services attributable to this industry are also included in this subaccount.

At the end of the year, in the debit of account 20 “Main production”, the sub-account “Crop production”, from the credit of accounts 25 and 26, the general production costs of crop production and the share of general business expenses attributable to crop production are written off, respectively.

Under the credit of account 20 “Main production”, the sub-account “Crop production” during the year takes into account the cost of crop production received from the harvest in the assessment at the planned cost. To the credit of account 20 “Main production”, the subaccount “Crop production” includes the amount of costs for crops (losses) and shortfalls in crop production due to natural disasters. In this case, account 99 “Profits and losses” is debited. At the end of the year, after calculating the actual cost of crop production on the credit of account 20 "Main production", the sub-account "Crop production" reflects the calculation differences between the actual and planned cost of production in correspondence with the debit of account 43 "Finished products", sub-account "Crop production".

The main sources of information for analyzing crop production are the reports “Production and Cost of Crop Products,” which provides data on the size of acreage by crop, yield, gross harvest, and unit cost of production. The corresponding planned indicators are reflected in the business plan of the farm. For operational analysis they are used source documents.

Of great importance for assessing the activity of a farm is the analysis of the implementation of the plan for the volume of crop production, both for the farm as a whole and for individual teams. For this purpose, the actual gross yields for each crop are compared with the planned ones, and the percentage of plan fulfillment and deviation from it are identified.

At the next stage of analysis, it is necessary to establish the influence of factors on changes in the gross yield of crop products. It is known that the volume of production depends on the area under crops and the yield of agricultural crops. With an increase in the size of sown areas and an increase in agricultural yields, there is an increase in the gross harvest and, vice versa. The yield of agricultural crops is determined by the quality of the land, the amount of fertilizer applied, meteorological conditions of the year, sowing dates and other organizational and technical measures.

The main factor that determines the volume of crop production is yield.

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.

Therefore, much attention is paid to this indicator. When analyzing productivity, it is necessary to study the dynamics of its growth and establish what measures the farm is taking to increase its level. It is also necessary to conduct an on-farm analysis of the yield level, which will allow the adoption of best practices. In the process of analysis, it is also necessary to assess the degree of fulfillment of the yield plan and identify factors influencing its change. The yield of agricultural crops depends on the amount of fertilizer applied, so the influence of this factor on the change in yield should be considered and the optimal doses of fertilizer should be identified.

The implementation of the plan for the introduction of more promising and high-yielding varieties has a great impact on productivity. Due to underfulfillment of the sowing plan for some varieties and overfulfillment of others, the relationships between them change. If the proportion of more productive varieties increases, then as a result the average crop yield increases and vice versa.

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.

The main task of enterprises is to most fully meet consumer demand with high-quality products. At the same time, the growth rate of production volume and improvement of its quality directly affect the amount of costs, profit and profitability of the enterprise.

Therefore, a systematic analysis of the enterprise’s performance according to these indicators is required. When analyzing, they usually operate with the following concepts.

Commercial output differs from gross output in that it does not include the remains of work in progress and intra-farm turnover. It is expressed in wholesale prices in force in the reporting year. In terms of its composition, in many enterprises the gross output coincides with the commodity output, if there is no on-farm turnover or work in progress.

The volume of product sales is determined in current prices (wholesale, contract). Includes the cost of products sold, shipped and paid for by customers.

Typically, analysis of production volume includes studying the dynamics of gross and commercial products with establishing the growth rate and increase in the volume of products.

1.2 Methodology for analyzing crop production

At the next stage of the analysis, it is necessary to establish the factors and reasons for changes in the volume of production. It is known that the volume of production depends on the sown area and crop yields.

Of great importance for assessing the activity of a farm is the analysis of the implementation of the plan for the volume of crop production both for the farm as a whole and for individual teams and other divisions. For this purpose, the actual gross yields for each crop are compared with the planned ones, and the percentage of plan fulfillment and deviations from it are identified.

After determining the influence of factors on the gross yield, the structure of sown areas is analyzed. The analysis begins with a comparison of the actual planting area with the planned one.

If in the structure of sown areas the largest share is occupied by high-yielding crops, then the gross yield increases.

If the sowing area for each crop changes, the sowing structure therefore changes.

The structure of sown areas has a great influence on the gross yield of products. The greater the share of high-yielding crops in the total sown area, the higher, other things being equal, the gross output and vice versa.

Each of these factors in turn depends on a number of reasons and circumstances. Thus, the size and structure of sown areas depend on the specialization of the farm, government orders for this or that type of product, on-farm demand for it (for seeds, animal feed), market conditions, availability of land, labor and material resources, economic efficiency of growing individual crops, etc. The yield of crops is determined by the quality of the land, the amount of fertilizer applied, meteorological conditions of the year, the quality and variety of seeds, methods and timing of sowing, harvesting, and others. Natural climatic conditions have a great influence on the level of productivity. Ignoring them when analyzing yields can lead to incorrect conclusions when assessing economic activity. Therefore, when studying the dynamics of yields, it is necessary to take into account the agrometeorological features of each year during the growing season and harvesting. When comparing crop yields on different farms or production units, it is also necessary to take into account the quality of the land, terrain and other natural conditions. Agricultural culture, agricultural technology and technology for growing crops, soil fertilization, high-quality performance of all field work in a short time, and others have a great influence on productivity. economic forces .

After determining the influence of factors on the volume of crop production, it is necessary to analyze in more detail the implementation of the plan and the dynamics of sown areas by crop, establish changes in the size and structure of sown areas and give them economic assessment. To do this, a comparison is made between the actual crop area and the planned area for each crop, team, and farm as a whole. Deviations from the plan and their reasons are established. The timing of sowing and harvesting is also studied. An increase in the sown area for some crops and a decrease for others causes a change in the structure of sown areas: the proportion of some crops increases, while others decrease compared to the plan or last year. In the process of analysis, it is necessary to establish changes in the structure of crops and calculate the influence of this factor on the volume of products obtained, that is, to determine how appropriate the changes that have occurred in the composition of crop areas are from the point of view of increasing the volume of crop production.

Crop productivity is the main factor that determines the volume of crop production. Therefore, much attention is paid to this indicator. When analyzing productivity, it is necessary to study the dynamics of its growth for each crop or group of crops over a long period of time and establish what measures the enterprise is taking to increase its level. It is also necessary to conduct an inter-farm comparative analysis of crop yields. This will allow us to identify best practices in their cultivation. In the process of analysis, it is also necessary to establish the degree of fulfillment of the plan for the yield of each crop and calculate the influence of factors on changes in its value.

2. Brief financial and economic characteristics of Kolos LLC

.1 Organizational and economic characteristics of Kolos LLC

Limited Liability Company "Kolos" was created in accordance with Civil Code Russian Federation and Federal law Russian Federation "On limited liability companies".

The full name of the company is Limited Liability Company "Kolos".

The abbreviated name of the company is Kolos LLC.

The location of the company is Kursk region, Cheremisinovsky district, village of Rusanovo.

Postal address: 306430, Kursk region, Cheremisinovsky district, Rusanovsky village council, village of Rusanovo.

Kolos LLC is a legal entity and builds its activities on the basis of the Charter and the current legislation of the Russian Federation.

Kolos LLC is a commercial organization.

The subject of activities of Kolos LLC are:

· production, processing and sale of agricultural products:

· trade and procurement activities;

· commercial intermediary activities;

· provision of wholesale services;

· export-import operations;

· carrying out other types of activities that are not prohibited and do not contradict the current legislation of the Russian Federation.

To achieve the goals of its activities, Kolos LLC may acquire rights, bear obligations and carry out any actions that do not contradict the law and the Charter (Appendix D).

Kolos LLC carries out its activities by:

· carrying out work and providing services on orders from individuals and legal entities, both in Russia and abroad, on the basis of concluded agreements or on their own initiative on terms determined by agreement of the parties;

· supply of products, performance of work, provision of services, including on credit, provision of financial or other assistance on the terms determined by agreement of the parties;

· participation in the activities of other legal entities by acquiring their shares, interests, authorized capital, making share contributions;

· creating joint ventures with foreign legal entities and individuals in accordance with current legislation;

· implementation joint activities, including joint entrepreneurial activities with other legal entities and individuals to make profit and achieve other goals that do not contradict the law.

The property of Kolos LLC is accounted for on its independent balance sheet; in addition, the company has the right to use borrowed funds in rubles and foreign currency.

Kolos LLC is liable for its obligations with all its property.

The authorized capital of Kolos LLC is 35,000 (thirty-five thousand) rubles.

The sole executive body of Kolos LLC is the director.

Director of Kolos LLC:

· issues orders on the appointment of employees of Kolos LLC, on their transfer and dismissal;

· defines the organizational structure;

· asserts staffing tables;

· opens settlement, currency and other accounts in banking institutions;

· approves contractual tariffs for services and products of Kolos LLC;

· organizes accounting and reporting;

· reviews current and future work plans;

· disposes of the property of Kolos LLC within the limits established by the General Meeting of Participants.

Organizational and economic characteristics include the production and economic potential of the enterprise, the composition and structure of the enterprise’s property and the sources of its formation, analysis of profitability indicators and business activity, analysis of indicators for the formation of financial results, assessment of the dynamics and structure of the average annual number of employees, assessment of the level of balance sheet liquidity.

Table 1 - Production potential of Kolos LLC

Name of indicator 2010 2011 2012 Growth rate,% Average number of employees, people 144183826.3 Own capital, thousand rubles 43695265703259374.6 Own working capital, thousand rubles 353544369543192122.2 Total area of ​​agricultural land, hectares 73137313835103.0 including arable land 359035903694103, 0 pastures 123123124101.0 hayfields 17171694.1 Fixed assets, thousand rubles 21922174501808082.5

Having analyzed the table data, we see that in 2011 and 2012 the number of employees decreased significantly, this is due to the reorganization of the Komsomolets agricultural production complex and Kolos LLC into a separate enterprise Kolos LLC, in connection with which a certain number of employees of the Komsomolets agricultural production complex "we moved to Kolos LLC.

Due to the reorganization, Kolos LLC did not lose its agricultural land. And in 2012, due to the acquisition of shares from citizens, the area of ​​farmland increased.

We can also trace a slight increase in our own working capital and equity capital in 2011.

The increase in own working capital compared to the previous year 2011 indicates that it is being used more efficiently.

There is a decrease in the indicator of fixed assets, the ratio of 2012 to 2010 is 82.5%. In general, the production and economic potential of Kolos LLC can be assessed positively.

Table 2 - Dynamics and structure of the average annual number of employees at Kolos LLC

Indicators 2010 2011 2012 2012 in% to 2010. Workers employed in agricultural production 144183826.4 Including: permanent workers 111132724.3 Of which: tractor drivers 2591560 Seasonal and temporary workers 152426.7 Employees 193737 Of which: managers 51240 specialists 92556

Having analyzed the financial statements of Kolos LLC for 2010 and 2012, we see a very large change in the dynamics of the number of employees.

The number of permanent employees decreased by 26.4%; tractor driver numbers decreased by 60%. There is a decrease in the number of seasonal workers by 26.7%. The composition of managers and specialists decreased by 40% and 56%, respectively.

In addition to the above indicators for financial well-being, the following are determined:

· profitability of core activities - calculated as the ratio of profit from the sale of products to the total cost of work and services;

· return on equity - calculated as the ratio of net profit to the average equity capital. Shows the efficiency of using equity capital.

· return on equity capital - calculated as the ratio of the average amount of equity capital to net profit.

· Product profitability - calculated as the ratio of profit from sales to the amount of revenue from sales. Shows how much profit is made from each ruble spent on the production and sale of products.

Table 3 - Enterprise profitability indicators

Name of indicator 2010 2011 2012 Net profit, thousand rubles 682029897953 Product profitability, % 19516.5 Profitability of core activities, % 234.719.7 Return on fixed capital, % 0.120.020.15 Return on equity, % 0.110.050.16 Payback equity capital ratio, %8,718 .56.1

Having studied the form financial statements"Profit and Loss Statement", we see that in 2011 the net profit figure is minimal compared to 2010 and 2012 and amounts to 2989 thousand rubles. Compared to 2010, the figure was 6,820 thousand rubles.

The year 2012 has the greatest significance, amounting to 7,953 thousand rubles.

Analysis of this table shows that product profitability is highest in 2010, i.e. large quantity profit from each ruble was received precisely in 2010.

In 2012, more efficient use of fixed and equity capital is being monitored, therefore, the return on equity capital is also increasing.

In Kolos LLC, there is inefficiency in investing funds in core activities, since profitability indicators are very low, this is especially noticeable in 2011. The percentage value of the indicator is only 4.7%.

Table 4 - Indicators of the formation of financial results of Kolos LLC In thousands of rubles

Name of indicator 2010 2011 2012 Deviation (+,-) 12345 Cash proceeds from sales 533463650158123 + 4777 Cost of products sold 432153832248549 + 5334 Gross profit 1013118219574-557 Profit from sales 10131 18219574-557 Interest payable 248420891052-1432 Other income 255420441715-839 Other expenses 328211231200-2082 Profit before tax 691929899039-2120 Other payments from profit 99 ---Net profit of the reporting year682029897953+1133

Having analyzed the financial performance indicators of Kolos LLC, we can conclude that in 2012 the company operated more profitably. Here we have the highest indicators of cash revenue, gross profit and net profit. When comparing the indicators of 2010 and 2012, we can draw the following conclusions:

· there is an increase in cash revenue by 4,777 thousand rubles;

· the cost increases by 5334 thousand rubles;

· the amount of interest payable is reduced by 1,432 thousand rubles;

· gross profit decreases by 557 thousand rubles;

· other income decreases by 839 thousand rubles;

· the indicator of other expenses decreases by 2082 thousand rubles;

· the difference in net profit indicators is 1133 thousand rubles.

Therefore, we can make a general conclusion that 2011 can be considered more unprofitable than 2010 and 2012.

Table 5 Structure of the cost of grain at Kolos LLC

Name of indicator 2010 2011 2012 2012 in % to 2010 thousand. rubles in % of total thousand. rubles in % of total thousand. r.% of the total Material costs 3110868.42680172.12811863.390.4 Including: seeds 38348.433669.1537012.1140.0 mineral fertilizers 31877.0421611.3701815.8220.2 chemical plant protection products 887119.591 4724.6571712.964.4petroleum products8970.219065, 143249.7482.0 spare parts 7031.513843.725055.6356.3 services of third parties 1361630.0678218.231847.223.4 Labor costs with contributions for social needs 34477.628546.7919520.7266.8 Depreciation 4644 10.2447212.033917.673.0 Other costs 626613, 830338.237098.459.2 Total for cost elements 45465100.037160100.044413100.097.7

Having analyzed the data in Table 5, we see that the largest share is made up of material costs, the maximum figure can be traced back to 2011 and is 72.1%. Of them highest value have chemical means of protection - 19.5% in 2010 and third-party services - 30% in 2010. The minimum costs for petroleum products (diesel fuel and gasoline) are 0.2% in 2010. Spare parts were mostly used in 2012 and amounted to 5.6%. The use of mineral fertilizers has increased from year to year, in 2012 the figure was 15.8%.

Labor costs increased significantly in 2012, the percentage component of which was 20.7%.

Depreciation costs were: 12% in 2010 (maximum) and 7.6% in 2012.

Table 6 - Production efficiency of Kolos LLC

Name of indicators 2010, 2011, 2012 Growth rate, % Capital productivity, rub. 2.30.91,669.6 Material return, rub. 1.71.32, 1123.5 Capital return, % 150.430.4165.2109.8 Cost return, % 23 44.819.784.2 Accounted for 1 employee, thousand rubles: ---- gross profit 70.4101.2252.0358.0 profit from sales 70.4101.2252.0358.0 net profit 47.4166.1209.3442.0 Return on sales, % 19, 15,016,586.4 Return on equity on net profit, % 10,36,715,1146.6

Having analyzed the data in Table 6, we can draw the following conclusions: capital productivity shows the efficiency of using fixed assets - the maximum indicator in 2010 is 2.3. If we consider the capital productivity indicator in dynamics, then an increase in the coefficient indicates an increase in the intensity (efficiency) of equipment use.

Material productivity characterizes the output per one ruble of material costs, i.e. how many products are produced for each ruble of material resources consumed? We have the highest value in 2012, which is 2.1.

Return on sales in 2010 shows how much profit falls on a unit of products sold and is 19.1%.

The highest return on equity capital in 2012 shows the efficiency of its use.

Table 7 Indicators of provision of production resources

Name of indicator 2010 2011 2012 Growth rate, % Average annual number of employees, people 144183826.4 Accounts for 1 average annual employee, ha: 26.0207.2101.0388.4 arable lands 25.0199.497.2388.8 Accounts for fixed assets, thousand rubles . for: ----100 hectares of arable land 219.2174.5180.882.51 average annual worker 152.2969.4475.8312.6

Having analyzed the data in Table 7, we see that production resources are used irrationally. The same number of workers as in 2011 will not be able to cultivate as much land. In 2011, there were 207 hectares of land per person, while in 2010 this figure was only 25 hectares. In accordance with such data, Kolos LLC must increase the number of employees on staff in order to optimize business activities and rationally use labor.

Table 8 Land use efficiency indicators

Name of indicator 2010 2011 2012 2012 in % of 2010 Productivity per 1 ha, centner: ---- grains 30.340.940.0132.0 sugar beets 228.2262.9 -- sunflower -- 22.8- Profit (loss) received from the sale of grain, thousand rubles 165602870946709282.0 Profit (loss) received from the sale of sugar beets 358597153 - Profit (loss) received from the sale of sunflower - 12350 - Total cost, thousand rubles 2594780771083041.7

From the analysis of the data in Table 8, we can draw the following conclusions: grain yield per 1 hectare decreases from year to year; in 2012, the amount of grain harvested was 40 centners. The profit received also increases noticeably from 16,500 thousand rubles. in 2010 to 46,709 thousand rubles. in 2012.

Sugar beets were not grown in 2012; the largest amount was obtained in 2011 - 262.9 centners per hectare. Profit from sales is decreasing - in 2011 it amounted to 7153 thousand rubles.

The sunflower harvest in 2012 amounted to 22.8 centners per hectare, the profit received from sales amounted to 12,350 thousand rubles.

The percentage of the total cost of agricultural products is 41.7%.

Table 9 Distribution of labor costs by industry and type of activity at Kolos LLC

Industry and type of activity Labor costs, thousand people/hour 2012 in % of 2010 2010 2011 2012 Crop production 84384958.3 Livestock production 78 --- General production costs for crop production 2971034.5 General production costs for livestock farming 10 --- Industrial production, repair shops, electricity and water supply11---Freight transport, transport work of tractors5---General expenses46101328.3Total263557223.3

Having analyzed the data in Table 9, we see that most of the costs are concentrated in the crop production industry, since in essence this is the main activity of Kolos LLC, and amounts to 58.3% compared to 2010. General production costs are 34.5%, general business costs are 28.3%.

In 2011 and 2012, there are no indicators for the livestock sector, which indicates the cessation of this type of activity.

In general, we can say that only in 2010 all sectors of production functioned and expenses were incurred.

2.2 Assessment of the financial condition of Kolos LLC

Assessing financial condition is part of financial analysis. Financial condition characterizes in the most general form changes in the allocation of funds and sources of their coverage.

The financial condition is characterized by a system of indicators reflecting the availability, placement, use financial resources and all financial and economic activities of the enterprise.

Financial condition is the result of the interaction of all production and economic factors.

The main objectives of financial analysis are:

· assessment of the dynamics, composition and structure of assets, their condition and movement;

· assessment of the dynamics, composition and structure of sources of equity and borrowed capital;

· analysis of absolute and relative indicators of financial stability;

· analysis of solvency and liquidity of balance sheet assets.

Financial condition is manifested in the solvency of a business entity, the ability to timely satisfy the payment requirements of suppliers in accordance with business contracts.

The main goal of financial analysis is to, based on an objective assessment of the use of financial resources, identify intra-economic reserves for strengthening the financial position and increasing solvency.

Table 10 - Size and structure of assets of Kolos LLC

In thousands of rubles

Name of indicator 2010 2011 2012 Change (+;-) Non-current assets, total 225221805019980-2542 Including fixed assets 219221745018080-3842 Other non-current assets 6006001900+1300 Current assets, total 6678945458 40653-26138 Including inventories274202710123442-3979VAT228--Accounts receivable25643681913965-11678Cash13424115303046- 10378Other vol. assets280---Total 893116350860633-28678

From the analysis of this table, the following conclusions can be drawn: non-current assets decreased in number in 2012 by 2,542 thousand rubles.

Current assets in 2012 decreased by 26,138 thousand rubles. Comparing the accounts receivable indicator over three years, you can see significant changes; the lowest value is observed in 2011. The deviation of 2012 from 2010 is 11,678 thousand rubles.

The dynamics of indicators is also available in the “cash” line. Here we can talk about the unstable development of the enterprise, which may negatively affect financial results.

Table 11 - Analysis of solvency and liquidity of Kolos LLC

Name of indicator 2010 2011 2012 Standard values ​​Own working capital 436952657032593-Absolute liquidity ratio 0.90.80.6≥0.2-0.5 Quick liquidity ratio 2.82.33≥0.5-0.7 Current liquidity ratio 4.84 ,27≥1.5-2.0 Coefficient of provision with own working capital 0.60,70.8≥0.1 Maneuverability of own working capital 0.20,20.6-Share of working capital in assets 0.20,30.3-Share of inventories in working capital assets0.410.470.58-

In 2010, the absolute liquidity ratio turned out to be the highest in three years, therefore, the company's solvency is higher, which indicates that Kolos LLC can pay off most of the short-term debt.

It is assumed that the higher the current liquidity ratio, the more reliable the position of the creditors, since in the event of failure to fulfill loan agreements, the borrower will be able to satisfy the creditors' claims due to the excess of current assets over short-term debt. The highest value can be traced back to 2012. The growth of this ratio in 2012 is facilitated by the growth of long-term sources of financing for inventories and a decrease in the level of short-term liabilities. A decrease in the coefficient of maneuverability of operating capital over time has a positive effect on the activity of the enterprise.

The dynamics of the coefficient of provision with own working capital positively characterizes economic activity. Too high a share of inventories in current assets may be a sign of overstocking, or reduced demand for products, as observed in 2012. The indicator of the share of working capital in assets remains almost unchanged; this characterizes the presence of working capital in all assets of the enterprise. Lowest value this indicator is 0.2 in 2010. In general, we can talk about the sufficient financial stability of this enterprise, which has a positive effect on the results of its activities

Table 12 - Size and capital structure of Kolos LLC

Name of indicator 2010 2011 2012 Change (+;-) Sources of financing total thousand rubles 893116350860633-28678 Including equity; as a percentage of the total capital66217 74.144620 70.252573 86.7-13644 +12.6 including authorized capital; in % of equity capital10 0.0110 0.0210 0.020 +0.01 Additional capital 2525250 % of equity capital 0.040.060.05 + 0.01 Retained earnings 661824458552538-13644 % of equity capital 99.999.999.90 Total raised capital 23094188888060-15034% of total capital 263013, 3-12.7 Long-term liabilities 929941002299-7000% of attracted capital 40.32228.5-11.5 Accounts payable 1379587885761-8034% of attracted capital 6046.571.5-11.5

Comparing the figures for 2011 and 2012, we see that funding sources are decreasing, but equity capital is increasing; in 2012, it was 86.7% of all sources of financing.

The indicators of authorized and additional capital remained unchanged over three years. The ratio of attracted capital in relation to total capital decreased by 13.3%. We can also note a decrease in long-term liabilities by 22% in 2011. An increase in equity capital indicates that it will be used more efficiently in the enterprise, which will subsequently lead to positive financial results. The retained earnings indicator decreased by 13,644 thousand rubles. As a percentage of equity, the figure remains unchanged.

Business activity has a close relationship with other the most important characteristics enterprises. First of all, we are talking about the impact of business activity on investment attractiveness, financial stability, and creditworthiness. High business activity of an economic entity motivates potential investors to carry out transactions with the assets of this company and invest funds.

Table 13 - Indicators of business activity of the enterprise

Name of indicator 2010 2011 2012 Deviation (+,-) Funds turnover in settlements, in revolutions 2,141,465.6 + 3.46 Funds turnover in settlements, in days 168,0246,064,0-104 Inventory turnover, in revolutions 1, 551.281.92+0.37 Inventory turnover in days 232.0281.0188.0-44 Accounts payable turnover, in turns 3.63.13.3-0.3 Accounts payable turnover in days 100.0116109.0+9 Equity capital turnover 0.90.71 2+0.3 Accounts receivable collection ratio 2.141.46.0.18-1.96 Duration of operating cycle, days 400.0527.0252.0-148 Duration of financial cycle, days 300.0411.0143.0-157

According to the results of the table, we see that the turnover of funds decreases in 2012 and amounts to 64 days. The turnover of working capital accelerates, and this reduces the enterprise's need for working capital and allows the use of monetary and material resources more efficiently.

Inventory turnover characterizes the duration of inventory passage through all stages of production and sales. Most high coefficient observed in 2011 and is 1.28, this indicates insufficiency of inventories, and the lowest indicator of 1.92 in 2012 indicates low demand for inventories.

Accounts payable turnover characterizes the speed of repayment of an enterprise's accounts payable.

For creditors, a higher turnover ratio is preferable, which is 3.1 in 2011, while Kolos LLC itself is more profitable with a low ratio, which can be traced in 2010, allowing it to have the balance of unpaid accounts payable as a free source of financing its current activities.

The accounts receivable collection ratio measures the rate at which accounts receivable are collected.

If the turnover of accounts receivable is higher (that is, the ratio is lower), then this has a positive effect on the activities of Kolos LLC. In 2012, this figure was 0.18, therefore, buyers paid off their debt faster.

A short financial cycle allows an organization to quickly return funds invested in current assets. The shorter the cycle, the better for the organization. The lowest figure was in 2012 - 143 days.

Table 14 - Financial stability indicators of Kolos LLC

Name of indicator 2010 2011 2012 Standard values ​​Equity capital concentration ratio 0.740,761.15≥0.5 Financial dependence ratio 1.351,310.87>1 Equity capital maneuverability ratio 0.610,750.62≥0.5 Concentration ratio of attracted and borrowed capital 0.260,240 , 09≤0.5 Financial stability coefficient 0.850,820.9≥ 0.6 Long-term investment structure coefficient 0.410,230.12-Long-term borrowing coefficient 0.120,060.04-

An essential characteristic of the stability of the financial condition of an enterprise is the agility coefficient, which is equal to the ratio of the enterprise's own working capital to the total amount of sources of own funds.

This ratio shows what part of the enterprise’s own funds is in mobile form, allowing relatively free maneuvering of these funds.

The agility coefficient characterizes the relationship between own funds and equity capital; an increase in this coefficient indicates an increase in working capital in the enterprise, which is positive for financial activities of this business entity.

The concentration ratio of attracted capital is equal to the ratio of attracted and borrowed capital to the balance sheet total.

The value of the equity ratio and the value of the concentration ratio of attracted capital in total should give 1.

The financial dependence ratio reflects the ratio of the value of the enterprise's property to its equity capital.

The financial stability ratio is calculated as the ratio of equity capital, taking into account long-term liabilities, to the amount of non-current and current assets. Shows what portion is financed from sustainable sources.

A decrease in the financial dependence ratio indicates a decrease in equity capital, which has a negative impact on economic activity, since equity capital is used less efficiently in the process of activity, this can lead to negative financial results. We can see this in 2012, where the financial dependency ratio is 0.87.

In general, based on the results of the table, we can say that funds at the enterprise are used quite rationally and efficiently.

Table 16 - Balance sheet liquidity level

Balance sheet section Years Balance sheet section Years Asset 201020112012 Liability 201020112012 The most liquid assets (A1) 13424115303046 The most urgent liabilities (P1) 1379587885761 Quickly realizable assets (A2) 25643681913965 Short-term liabilities s (P2)-6000-Slowly marketable assets (A3)274202710123442Long-term liabilities (P3)929941002299Difficult to sell assets (A4)225221805019980Permanent liabilities ( P4)662174442052573Balance 893116350860633Balance 893118350860633

After analyzing the table data, the following conclusions can be drawn:

≥8788, 6819≥6000, 27101≥4100, 18050≤44420

Liquidity in 2010 and 2012 will differ to a lesser extent from absolute value, since the lack of funds in one group of assets is compensated by the excess in another group in the valuation, but in a real situation, less liquid assets cannot notice more liquid ones.

3. Analysis of crop production

.1 Analysis of the level and dynamics of crop production

It is advisable to begin the analysis of crop production by studying its dynamics, both for individual crops and for crop production as a whole, with an assessment of the changes that have occurred. To do this, it is necessary to have data on the volume of gross crop production at comparable prices, as well as data on the gross harvest of products for each crop for several years.

Gross output is the value of all products produced and work performed, including work in progress. Usually expressed in comparable prices.

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:

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 the economic efficiency of growing crops.

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. At the same time, the manufactured products of each type, obtained from different cultures, 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.

Table 17 - Level of crop production

Name of indicator 2010 2011 2012 Deviation (+,-) Growth rate, % Gross crop production, thousand rubles 533463650158123 + 4777109.0 Produced, centners: grain 394985640072409 + 32911183.7 sugar beets 1574601 3147039280-11818025.0 sunflower--11390--

Having analyzed the table data, we see that there is an increase in the amount of gross output by 4777 thousand rubles, which is 109%. The level of production of grain crops increased by 83%, and sugar beets decreased by 25%, due to a decrease in the sown area in 2012.

3.1 Factor analysis production of crop products

Factors influencing the efficiency of agriculture are numerous and varied. Some of them depend on the activities of specific teams of agricultural enterprises, others are related to the technology and organization of production, the use of production resources, and the introduction of scientific and technological progress.

The economic efficiency of agricultural production is mainly determined by two groups of factors.

External factors that do not depend on the economic activities of the enterprise - pricing, taxation, lending, inflation processes, subsidies and compensation, agricultural legislation and others

Internal factors - crop yields, animal productivity, production costs, technology and organization of production, specialization, etc.

Currently, the economic efficiency of agricultural production is largely determined by the factors of the first group. With a well-functioning economic mechanism, the second group of factors largely shapes the level of economic efficiency.

Identification of the full range of these and other factors, their correct accounting and use in production will allow us to outline a specific set of measures to ensure the efficiency of the grain industry and its stability.

In agriculture, land is the main means of production. The land serves as the basis of agriculture, in which the interweaving of economic processes of production and reproduction with natural ones occurs. Unlike other means of production, which wear out as they are used, become dilapidated and eventually fail, the land, with its rational use, constantly improves, acquires new qualities, and increases its fertility.

For agriculture, agricultural land is of greatest importance, that is, land used to produce agricultural products (arable land, perennial fruit and berry plantations, fallow lands). The increase in the share of area in the structure of agricultural land indicates an improvement in land use.

Table 18 - Influence of sown area and yield on the level of crop production

Name of crops Sown area, haYield per 1 ha, cGross yield,12012Grains3033803500,340,940394985640072409Sugar beets690500150228,2262,9261,915746013147039280Sunflower --500--22.8--11390

Days for determining the degree of influence of each factor on the gross yield using the method of valuable substitution Several formulas should be entered into the calculation:

Sun conv1 = S f *U pl (1)

S F - actual sown area of ​​the crop;

U pl

Sun conv2 = Sy6p * U pl (2)

where BC is the gross output;

S ubr - cleaned area;

U pl - planned crop yield.

Sun conv1 = 2035*30,3 =61660,5

Sun conv2 = 1811*30,3= 54873,3

With the base yield and base area, the gross harvest is 39,498 centners, and with the actual area with the same yield (BC conv1 ) - 61660.5 centners, therefore, due to an increase in the sown area, the additional gross harvest is 22179.6 centners.

When identifying the effect of yield, the actual harvested area and different yield levels are taken into account. At Kolos LLC, the yield increased by 9.7 centners per hectare, which is why the gross grain harvest increased by 17535.7 centners.

To identify product losses due to the destruction of crops, it is necessary to compare the first and second conditional indicators of the gross harvest.

When calculating them, the same yield is assumed, but in the first case the actual crop area is taken into account, and in the second case the actually harvested area is taken into account. Due to the destruction of crops, the gross harvest decreased by 6787.2 centners.

Table 19 Dynamics of agricultural crop yields

Name of crops 2010 2011 2012 Deviation (+,-) Growth rate, % Cereals 30.340.940.0 + 9.7132.0 Sugar beets 228.2262.9261.9 + 33.7114.7 Sunflower --22.8--

The main factor in increasing the gross yield of crop products is productivity.

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.

Having analyzed the table data, we see an increase in the yield of grain crops and sugar beets.

The growth rate of cereals in 2012 is 132% compared to 2010, and the percentage increase in sugar beet yield is 114.7%.

Table 20 - Dynamics of changes in the sown and harvested area of ​​the main agricultural crops

Name of crops, indicator 2010 2011 2012 Cereals: --- Sown area, ha 130313802035 Deviations from the previous year, ha - +77 + 655 Harvested area, ha 130313801811 Harvested area to sown area, % 100,100,088.9 Sugar beets: --- Sown area, ha6 90500150 Deviations from the previous year, ha--190-350Harvested area, ha690500150Harvested area to sown area, %100,100,0100,0Sunflower ---Sown area, ha-500Deviations from the previous year, ha---Harvested area, ha--500Harvested area to sown area,% --100.0

In this table we can trace the dynamics of changes in the sown and harvested area. We see that the sown area of ​​grain crops is increasing, but in 2012 it was not completely harvested; the percentage of the harvested area is 88.9%. The area sown with sugar beets is sharply decreasing; in 2012 this was the smallest figure, which was 150 hectares.

The harvested area corresponds to the sown area and is 100%. The sown area of ​​sunflower in 2012 is 500 hectares, harvested accordingly. For the previous two years, no sunflowers were planted.

Lack of labor;

Change in area due to the annexation of lands of other farms or vice versa.

Table 21 - Fertilizer application level

Types of fertilizers Reporting year (2012) Deviation +, - application plan actually applied total 1 hectare of arable land total 1 hectare of arable land total 1 hectare of arable land Mineral fertilizers, ts4963-4963-0- Of which applied to: grains, ts36631, 836631,800 sugar beets, ts3002300200 sunflower chnik, ts100021000200

Particular attention should be paid to the timely and correct application of fertilizers on the farm.

From the analysis of the table data, we see that the planned application of mineral fertilizers coincides with the actual one. 1 hectare of grain arable land requires 1.8 centners of fertilizers, and sunflowers and sugar beets account for 2 centners each.

Table 22 - Duration of deadlines for performing main work

Name of work Calendar deadlines for completing work at Kolos LLC Duration of work in days 2012 2013 Fall fall October-November 2530 Early spring harrowing April 5-77-8 Grain sowing April 5-75-7 Sugar beet sowing end of April-May 42 Sunflower sowing May 76

A significant increase in production in crop production occurs due to an increase in the payback of fertilizers, which in turn depends on the dose and quality of fertilizers, their structure, timing and methods of application to the soil.

Having analyzed the table data, we see that the timing of field work is changing. This occurs depending on changes in the size of the acreage, changes in weather conditions, the state of the equipment used, as well as the amount of labor and the rational use of working time.

3.2 Reserves for increasing crop production

The production of crop products is carried out on land, which in agriculture acts as the main means of production. The spatial dispersion of agricultural production and its close dependence on natural and climatic conditions, as well as the conduct of agricultural activities on soils of varying quality, necessitate the rational placement of crops, which, in combination with specialization, can have a significant impact on the failure to obtain results. Thus, a significant reserve for increasing production in crop production is improving the structure of sown areas, i.e. increasing the share of higher-yielding crops in the total sown area. To calculate the value of this reserve, it is first necessary to develop a more optimal crop structure for a given farm, taking into account all its capabilities and limitations, and then compare the actual volume of production with the possible one that will be obtained from the same total actual area, with the actual crop yield, but with improved crop structure.

An increase in crop production also depends on an increase in crop yields. Economic studies, as well as the work of many agricultural scientists, show that a high level of crop productivity can only be achieved with high farming standards, the use of mineral fertilizers and plant protection products, and the use of high-quality seeds, which requires additional costs.

Thus, an increase in agricultural yields can occur due to:

· increasing the dose of fertilizer;

· increasing their payback;

· introduction of more productive crop varieties;

· reducing product losses during harvesting;

Not the least important place in increasing crop production is occupied by: methods and quality of land cultivation, methods of sowing and caring for crops, alternating crops in crop rotation fields, liming the soil, improving meadows and pastures, and others. This can be determined by comparing crop yields in fields where the corresponding event was and was not carried out.

Increasing yield largely depends on the seeding rate, quality and variety of seeds. A lack of seeds, a decrease in seeding rates, and the use of substandard seeds reduce the number of plants on each hectare, create conditions for the proliferation of weeds, and reduce crop yields.

An important reserve for increasing production is preventing losses during harvesting. If harvesting deadlines are violated, grain is shed and the physical mass of most agricultural crops is lost. To determine their value, it is necessary to compare the yield in areas where harvesting was carried out at the optimal time and with a delay. The resulting difference is multiplied by the area where the crop was harvested later than the optimal date.

Thus, the efficiency of crop production is influenced by many factors that can be combined into the following groups: natural-climatic, organizational, economic and technological, including agricultural technology. Systematically interacting in the process of carrying out production activities, they largely determine its effectiveness. Their influence on the formation of productivity and the return on resources is manifested in the amount of investment of money and labor, fixed and working capital per unit of land, i.e. in the intensification of production.

Conclusion

Increasing the efficiency of production and sales of crop products can only be achieved through the introduction of intensive technologies that require comprehensive investments. The placement of crop areas on highly fertile lands is important: the accumulation of biological nitrogen, the exclusion of late-harvested crops from crops as precursors.

In order to further increase production volumes and increase productivity, it is necessary to improve the technological level of production using more modern technologies.

To maintain a high production culture and economical use of fuel, it is necessary to introduce modern, highly efficient equipment. The equipment available to the farm is outdated, both physically and morally, so a certain amount of funds is needed to replace it.

An increase in crop production depends on an increase in crop yields, which can occur due to an increase in the dose of fertilizers.

It is known that in order to maintain a high production culture and economical use of fuel, it is necessary to introduce modern highly efficient equipment.

Thus, in relation to the current stage of development, the problem of increasing the efficiency of crop production can be successfully solved only by updating the machine fleet, allocating money for seed variety renewal, and replenishing working capital: purchasing fuel, chemicals and fertilizers. Therefore, the question remains open - where to get funds for the purchase of machinery, technological equipment and the required material resources in order to accelerate the implementation of highly efficient technologies. On modern stage development, it is necessary to use the enterprise’s own funds in combination with sources characteristic of market economy: mortgage, leasing proceeds, private investments of investors and others.

For agriculture, agricultural land is of greatest importance, that is, land used to produce agricultural products.

Due to the increase in the sown area, the additional gross harvest is 22,179.6 centners.

At Kolos LLC, the yield increased by 9.7 centners per hectare, which is why the gross grain harvest increased by 17535.7 centners.

Due to the destruction of crops, the gross harvest decreased by 6787.2 centners.

The sunflower yield in 2011 was 22.8 centners per hectare.

The growth rate of cereals in 2012 is 132% compared to 2010, and the percentage increase in sugar beet yield is 114.7%.

The reasons for changes in acreage may be the following:

Changes in the farm's needs for the products of certain crops;

Death of crops and the need to replace the area with another crop that will produce this year;

Lack of means of production to fulfill the plan (machines, tools, seeds, etc.);

Lack of labor;

Change in area due to the annexation of lands of other farms or vice versa

Kolos LLC spent 7,959 thousand rubles on mineral fertilizers. of which 6,672 thousand rubles were spent on winter grains, 1,287 thousand rubles on spring grains and 109 thousand rubles on sugar beets.

The main reserves for increasing the gross harvest are the increase in grain yields. It can occur by increasing the dose of fertilizers, increasing their payback, introducing more productive varieties, reducing product losses during harvesting and through the use of other agrotechnical measures.

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The most important task of the agricultural sector of the economy is to ensure the country’s food security, the basis of its sovereignty, economic and social sustainability. Agricultural and industrial policy today is aimed at making this industry highly profitable and competitive, significantly increasing the reliability of the country's supply of agricultural products, and improving their quality.

One of the most important branches of agriculture is crop production - growing plants for the production of crop products that provide the population with food, animal husbandry with feed, and the processing industry with raw materials. The crop growing industry includes all sub-sectors related to the cultivation of plants: field cultivation, meadow farming, vegetable growing, fruit growing, viticulture, floriculture, forestry. As a scientific discipline, plant growing studies only a group of crops included in the sub-branch of field farming: grain families of bluegrass, legumes, tubers, fodder root crops, spinning crops, oilseeds, essential oils, perennial and annual grasses and some other crops grown on arable land. From crop production, people receive most of their basic food products, animal feed, as well as raw materials for other industries. One of the main branches of crop production is grain production.

Crop production includes the cost of finished products obtained from the harvest of the reporting year (cereals, industrial crops, fruits and berries, fodder, vegetables and other crops), the cost of growing perennial crops and changes in the cost of unfinished production of crop products during the reporting year (sowing winter crops, plowing plowed soil, and other work carried out in the reporting year for the next year's harvest.

The dynamics of grain production in the Republic of Belarus is presented in Table 1.1 As can be seen from the data in Table 1.1, there is an increase in the volume of crop production. At the same time, it should be noted that there is a downward trend in the share of crop production in the total volume of agricultural products of the Republic of Belarus.

Table 1.1

Dynamics of agricultural production in the Republic of Belarus

* 1995 - in prices before the 2000 denomination.

Increasing grain production is one of the important tasks of further development of agriculture. Meeting the growing needs of the population for food and the development of the livestock industry depends on its solution. The production of grain crops is important for the food industry, since grain is used to bake bread, which is the main human food product.

The grain is also used to feed livestock as a concentrated feed. Grain is widely used in the processing industry for the production of alcohol, starch cereals, pasta and other products.

The Republic of Belarus produces many types of agricultural crops: grain and legumes, flax fiber, sugar beets, potatoes and vegetables, fodder root crops, as well as perennial and annual grasses.

The Republic of Belarus does not belong to areas of economically efficient grain production. The yield of grain crops in the country is significantly lower, and the cost is much higher than, for example, in the main grain-producing regions of Russia. However, at the same time, grain farming in Belarus is the main branch of agriculture, the basis of all agricultural production. In the Republic of Belarus, grain farming is based on the cultivation of grain and leguminous crops.

A significant share of crop production is used as fodder. Forage is food of plant origin, hay, straw, grain and other products of plant origin used in animal feeding; industrially produced feed (compound feed, meat and bone meal, fish meal and other feed of animal origin).

The state plays a significant role in the development of agricultural production. The Republic of Belarus has adopted a number of legislative acts regulating grain production. Thus, by the Decree of the Ministry of Economy of the Republic of Belarus dated 01/08/2007 “On approval of the calculated balance indicators of the forecast of socio-economic development of the Republic of Belarus for 2007.” a plan was established for the production of feed grain in 2007 throughout the country in the amount of 4911 thousand tons, which is 65.4% of the total gross grain harvest in the country. At the same time, the growth rate of production volume compared to 2006 was 122.6%. For comparison, we can cite the indicators of crop production in the countries of the European Union: in 2005, the gross grain harvest in these countries amounted to 213,122 thousand tons, while the share of grain used as fodder was 45.2%, which is significantly lower than in Republic of Belarus.

It is also important that land is a limited resource and the areas that can be used for crop production purposes are limited by climatic, geographical, economic and other factors. Therefore, the problem of the efficiency of crop production is quite relevant, and increasing the volume of grain production in the Republic of Belarus is a strategic task.

In conclusion, it should be noted that the production of feed grain is one of the activities of crop production. Feed grain is intended to provide animal feed, so the main consumer of feed is livestock farming. In conditions of increasing agricultural production volumes in general and increasing the share of livestock production in the total agricultural production, an increase in the volume of feed grain production is necessary.

Analysis of crop production must begin with a study of production volume. (Fig. 1.1).

Analysis tasks:

systematic monitoring of changes in dynamics and implementation of forecast production volumes;

determining the influence of factors on the volume of production;

identification of on-farm reserves for increasing its production;

assessment of the farm’s activities to use opportunities to increase production, taking into account objective and subjective factors;

development of measures to develop identified reserves for increasing production.

Rice. 1.1. Flowchart for analysis of crop production.

The main source of information for analyzing the production of crop products is report 9-APK "Production and cost of crop products", which provides data on the size of sown areas by crop, their yield, volume of production in physical terms and its cost. The corresponding planned indicators are reflected in the economic plan.

Analysis of the dynamics and implementation of the crop production plan. It begins with studying the dynamics both for individual species and for crop production in general with an assessment of the changes that have occurred.

To do this, it is necessary to have data on the volume of crop production at comparable prices, as well as on the gross harvest of products for each crop. Based on these data, basic and chain growth and increment rates are calculated. For greater clarity, the dynamics of product production can be reflected graphically.

Data on the volume of production per 1 hectare of agricultural land must be compared with the average indicators for the district, region, as well as with data from other farms.

This will allow a more objective assessment of the farm’s work to increase crop production.

Of great importance for assessing the activity of a farm is the analysis of the fulfillment of forecast indicators for the volume of crop production both for the farm as a whole and for other divisions.

For this purpose, actual gross production yields for each crop are compared with forecast data, and the percentage of plan completion and deviation from it are identified.

Based on this comparison, we can conclude that the production plan has been fulfilled.

It is known that the volume of crop production depends on the size and structure of sown areas, the death of crops and the yield of agricultural crops. Each of the listed factors, in turn, depends on a number of reasons and circumstances (Fig. 1.2). First of all, it is necessary to identify the degree of influence of first-order factors, since the volume of products obtained is directly dependent on them. All other factors have an indirect effect. The deterministic factor model of the actual gross harvest of a specific type of crop product has the following form:

BC= (S - S G) * U, (1)

Where Sun - gross harvest of products in physical weight;

S - crop area,

S G- area where crops died;

Y - crop yield, c/ha.

Fig. 1.2 Structural-logical factor model of the volume of crop production.

To measure the influence of factors, you can use the methods of chain substitution, absolute differences and relative differences. To determine the degree of influence of each factor on the gross harvest, you can use the chain substitution method. The calculation using the relative difference method is done as follows:

The results show which factors had a positive or negative impact on the volume of production received and to what extent. This allows not only to objectively evaluate business results, but also to identify untapped opportunities to increase production.

Analysis of the size and structure of crop areas. After determining the influence of factors on the volume of crop production, it is necessary to analyze in more detail the implementation of forecast data and the dynamics of sown areas by crop, establish changes in the size and structure of sown areas and give them an economic assessment.

Calculation of the influence of the structure of sown areas on the yield of products for a group of homogeneous crops and for crop production in general can be carried out in two ways: chain substitution and absolute differences.

When using the chain substitution method, the total yield of products is compared for the actual and basic structure of sown areas (the total sown area and the output per 1 hectare for each crop must be the same):

where VP is product output;

VP conv1, VP conv2 - total output for actual and base area, respectively;

S total - total sown area,

UDi 0, UDi 1 - the share of the area occupied by the i-th crop in the base and reporting period.

If the structure of crops had a positive impact on the yield of crop production, but at the same time the amount of costs increased and the amount of profit decreased, then changes in the structure of crops cannot be assessed positively.

Analysis of productivity and factors determining its level. Crop productivity is the main factor that determines the volume of crop production. Therefore, much attention is paid to this indicator. When analyzing productivity, it is necessary to study the dynamics of its growth for each crop or group of crops over a long period of time and establish what measures the enterprise is taking to increase its level. In the process of analysis, it is necessary to establish the degree of fulfillment of the plan for the yield of each crop and calculate the influence of factors on changes in its value.

Yield change factors:

natural and climatic: soil fertility, soil mechanical composition, terrain, temperature, groundwater level, precipitation, etc.;

economic: quantity, quality and structure of applied fertilizers; quality and timing of all field work; quality of seed material; change in the varietal composition of crops; liming and gypsuming of soil; control of plant diseases and pests; alternation of crops in crop rotation fields, etc.

The enterprise's supply of organic and mineral fertilizers is determined by comparing the actual amount of prepared and used fertilizers with the planned need. These data need to be linked to the dynamics and implementation of the yield plan for the relevant crops.

At the end of the year, the actual payback of fertilizers for each crop is calculated:

Ok = (U f -U r) / KU f, (8),

where Ok is the payback of 1 c NPK;

Uf - actual crop yield;

U r - yield from natural soil fertility without the use of fertilizers (according to agronomic records);

KUf - the actual amount of fertilizer applied per 1 hectare of crop crops, centners of NPK.

A decrease in the payback of fertilizers can occur due to their imbalance, poor quality, timing and methods of application to the soil.

During the analysis, it is necessary to compare the actual and planned structure of fertilizers for each crop, the timing and methods of their application. If, for example, for grain crops, according to the norm, the ratio N: P: K should be 1: 1.2: 0.8, but in fact it is 1: 0.6: 0.7, then with a lack of phosphorus fertilizers it is impossible to achieve their high payback.

To determine the payback of fertilizers, you can also use correlation analysis, provided that there is a sufficient number of observations about the crop yield and the amount of fertilizer applied to it.

If you build a graph, you can see that the relationship between these indicators is straightforward and can be expressed by a straight line equation:

y x = a + bx, (9),

where y is the yield, c/ha;

x is the amount of fertilizer applied per 1 ha, and NPK; a and b are the parameters of the equation that need to be found.

To find the values ​​of the coefficients a and b, it is necessary to solve the following system of equations:

IN given equation coefficient a is a constant yield value that is not related to the amount of fertilizer applied (at x = 0). Coefficient b shows how much centner/ha the yield increases with the addition of 1 centner/ha of fertilizers.

In addition to the connection equation in correlation analysis, the correlation coefficient can be calculated, which characterizes the closeness of the relationship between the studied indicators:

and the coefficient of determination, which shows the degree of dependence of the factors:

The higher the correlation coefficient, the closer the connection between the analyzed factors. The coefficient of determination, in turn, reflects the degree of dependence of the factors.

The results of correlation analysis can be used to calculate reserves for yield growth and to determine its level for the future, provided that the relationships between factors do not change.

COST OF AGRICULTURAL PRODUCTS. PROFITABILITY OF AGRICULTURAL PRODUCTION

1. The essence of production costs and production costs, types of costs

Classification of production costs when calculating production

Methodology for calculating the cost of crop production (using the example of grain crops) and livestock

Structure of the cost of crop and livestock products and the main ways to reduce costs

Gross and commercial output, gross and net income, profit, profitability

1. The essence of production costs and production costs, types of costs

The production of agricultural products is associated with the use of production resources of the industry - labor, land, water, material, during which they are partially or completely consumed or transferred to the created products. The totality of production resources consumed and transferred to products is the costs of its production.Distinguish social costsAnd enterprise production costs. Social costs-This is the total cost of society as a whole for the production of one or another type of product. They make up the cost of production and include: 1) labor costs, 2) the cost of consumed material resources and 3) the cost of the surplus product created by the labor of workers for society and used to cover management costs for education, health care, defense and other public needs, as well as to expand production.

The first two parts of the cost are enterprise production costs, they consist of labor costs and the cost of consumed material resources - annual depreciation of fixed assets (implements of labor) involved in the production of products - machines, equipment, buildings, etc., as well as the cost of materials (objects of labor) consumed in the production process - seeds, feed, fertilizers, fuel, etc.

Production costs include the cost of applied, A consumedproduction resources. Thus, the costs of necessary labor are included in production costs not in terms of the value created by this labor, but in terms of labor costs. Production costs do not include the cost of land resources and fixed assets, but only the costs associated with their use, not the cost of material circulating assets, but only the amount of material costs. The totality of current costs for the production and sale of products, expressed in monetary form, constitutes production costs.Thus, the cost of production expresses the amount of consumed part of the production potential of agriculture.

Product costis one of the most important indicators of the economic efficiency of agricultural production; it shows how much it costs to produce agricultural products, including at the enterprise. The cost reflects the qualitative side of the economic activity of agricultural enterprises: the efficiency of use of production resources, the state of technology and organization of production, the introduction of scientific achievements and best practices, the level of farm management. The production cost indicator is necessary to justify the location and specialization of agricultural production, determine its economic efficiency, and establish zonal purchasing prices.

The sum of all production costs of an enterprise to obtain products is the cost of gross output (Cv), it can be expressed by the formula:

St = PZ or St = OT+A+MZ.

Based on their economic content (cost composition), the following types of costs are distinguished: technological, production and complete.

Technological costincludes costs caused by production technology, as well as costs of organizing and managing production in teams and farms.

Production costrepresents the sum of technological costs and costs of managing the enterprise and organizing production as a whole (general business expenses).

Full cost- the sum of production costs and non-production expenses.

Planned costis calculated when drawing up annual production and financial plans for agricultural enterprises, and during on-farm calculations it is also calculated for departments, farms, and brigades. The calculation of planned cost is based on progressive standards for labor costs, materials, depreciation of fixed assets (depreciation rates), management costs, as well as the adopted technology and organization of production and the planned amount of gross output.

Standard costdetermined by progressive standards of labor, material and monetary costs per hectare of crops, head of livestock, unit of production.

Provisional (expected) cost,which is a type of planned, includes actual production costs for 9 months and planned costs in the fourth quarter combined.

Reported or actual costproducts are calculated when summing up the economic activities of agricultural enterprises on the basis of the annual production report. Reporting cost is calculated according to the accounting report on the quantity of products received and actual labor costs and material resources for its production.

Comparison of actual indicators with planned or standard costs by type of cost makes it possible to identify the allowed overexpenditure of labor and funds, establish its causes and outline measures to reduce production costs.

2. Classification of production costs when calculating production

All production costs included in the cost of production in agriculture are grouped according to various criteria. Based on their role in the production process, costs are divided into main and invoices. TO main costsinclude those that are directly related to the production of a certain type of product, take the main part in it and are predominant in the total cost. Thus, when calculating the cost of milk, the main costs include the wages of production workers, the cost of feed, the cost of maintaining fixed assets, etc. When calculating the cost of grain, the wages of machine operators, the cost of seeds, the cost of operating machines, etc. invoicesinclude the costs of organizing production and managing the industry or economy as a whole.

According to the method of attribution to manufactured products and inclusion in the cost price, costs are divided into direct and distributed. Direct costsdirectly attributed to the production of a certain type of product. Allocable Costsare associated with the production of several types of products, due to which their distribution between individual types of products is carried out indirectly.

According to their composition, the costs included in the cost of production are divided into simple (single-element) and complex (multi-element). Simple- these are costs consisting of homogeneous elements (the cost of seeds, feed, wages, etc.). Complex costsconsist of several simple ones - for example, the cost of milk includes the wages of farm workers, the cost of feed, depreciation and routine repairs of barns. In relation to production volume, costs are divided into conditionally variable and conditionally constant.Costs, the size of which varies in proportion to the volume of changes in production volume, are called conditional variables.For example, an increase in the area under crops causes a corresponding change in seeds, wages, depreciation of machinery, etc. Costs whose size does not change or changes little due to changes in production volume are called conditionally constant(depreciation of office premises, maintenance of administrative and management personnel, etc.).

According to the time of participation in production, costs are divided into current year costs and next year costs.

3. Methodology for calculating the cost of crop production (using the example of grain crops) and livestock

Calculation of production costs in agriculture has a number of features caused by its specifics.

First featureis that the annual cycle of production in agriculture, as well as the difference between production time and the working period, make it possible to calculate the cost of production only after the end of the business year. The production of certain types of livestock products (milk, offspring, growth, etc.) occurs more or less evenly throughout the year, however, their cost cannot be calculated monthly, since production maintenance and management costs can be distributed only after determining the amounts of direct costs for all industries. In addition, a significant part of crop production is used as animal feed; Therefore, first, the actual cost of production is determined, and then the cost of livestock products is calculated.

Second featureconsists of obtaining several types of products from many agricultural crops and livestock farming. In this regard, there is a need to distribute costs between specified species products.

The third featureis to determine the amount of work in progress only at the end of the year as of January 1. These costs include expenses for next year's harvest.

Fourth featurecharacterized by the procedure for calculating the reporting cost at the end of the year; During the year, all products are accounted for at planned cost, which does not allow the actual amount of costs to be revealed until the end of the year.

In agriculture, the cost of all main types of crop and livestock products, as well as service industries, is calculated. The objects of cost calculation in crop production are groups of crops (cereals without corn, vegetables in closed and open ground, melons, perennial and annual herbs, etc.) or individual crops (potatoes). In livestock farming, the objects of cost calculation are the dairy herd (milk and offspring); young cattle and adult fattening cattle (gain); pigs (growth); adult bird (egg); young birds (growth) bees (honey, wax and swarms).

When calculating the cost of individual types of products, the quantity of main, associated, and by-products obtained by type is first determined. It is almost impossible to organize separate accounting of costs for the production of each type of product. Therefore, the distribution of production costs between all types of products is carried out using the following methods:

method of direct attribution of costs to relevant types of products;

a method of distributing costs between types of products of individual agricultural crops and animal species in proportion to the quantitative value of one of the characteristics common to the types of products obtained (for example, in proportion to the amount of complete grain contained in them, nutrient content, etc.);

a method of allocating costs in proportion to the cost of products assessed at realized prices.

Cultivation and harvesting costs grain crops(including the costs of cleaning and drying grain on a current) constitute the cost of grain, grain waste and straw. The cost of straw is determined according to cost standards established for its procurement and is excluded from total amount costs for the production of grain crops. Grain waste is converted into full grain according to the specific gravity of grain content in it. The cost of 1 quintal of grain is determined by dividing the total amount of costs (minus the cost of straw) by the total amount of grain, taking into account grain waste (full grain). To calculate the cost of 1 centner of grain waste, it is necessary to multiply the cost of 1 centner of full-fledged grain by the specific gravity of the grain content in grain waste.

where: Сз is the cost of 1 quintal of grain, rub.;

Szo is the cost price of 1 c of grain waste, rub.;

PZ - the total amount of costs for cultivating grain crops (excluding the cost of straw), rub.;

VPz - amount of grain. c;

VPzo - amount of grain waste, centners;

D is the share of grain in grain waste.

IN dairy farming the cost of keeping cows after excluding the cost of by-products (manure) is distributed in accordance with the consumption of metabolic energy of feed: for milk - 90%, for offspring - 10%:

where: cm - cost of 1 quintal of milk, rub.;

St - cost price of 1 head of offspring, rub.;

PZ - the total cost of keeping cows (minus the cost of manure), rub.;

VPm - amount of milk, centners;

VPt - number of offspring (calves), heads;

9; 0.1 share of the cost of keeping cows to be distributed by type of product.

In livestock farming, it is also customary to calculate the cost of 1 centner of live weight gain, which is determined by dividing the total production costs for keeping livestock for the year by the gross live weight gain. Along with this, the cost of 1 quintal of live weight of livestock is also calculated, which is calculated using the formula:

where: PZ - production costs for live weight gain of livestock, rubles;

Bs is the book value of livestock at the beginning of the year, rubles;

Sp is the cost of livestock received during the year for raising and fattening, rubles;

Cpr - cost of offspring, rub.;

a - live weight of livestock remaining at the end of the year, c.

b- live weight of livestock retired during the year, c.

4. Structure of the cost of crop and livestock products and the main ways to reduce costs

By economic maintenance costs associated with the production of products are divided into a number of homogeneous groups - economic elements of costs:

1. Labor costs with social insurance contributions.
2. Material costs.
3. Depreciation of fixed assets.
4. Insurance payments
5. Other expenses.

Dividing costs by economically homogeneous elementsused on collective and state farms in planning and accounting to determine wage funds, depreciation charges, and costs for the creation or acquisition of new material resources. Cost accounting for economically homogeneous elements is valuable because it does not contain repeated accounts and does not include on-farm turnover. However, based on economically homogeneous cost elements, it is not possible to determine the cost of individual types of products, since the indicated grouping of costs is carried out as a whole for the economy or by industry without distributing them by type of product.

The composition of costs included in a particular item is not the same, and their value depends on the amount of consumed production resources in physical terms and their monetary value.

Cost of crop production:

Labor costs.

Seeds and planting material.

Fertilizers.

Plant protection products.

Works and services.

Costs of maintaining fixed assets.

Costs of organizing production and management

Insurance payments.

Other expenses.

Cost of livestock products.

1. Labor costs.
2. Animal protection products.
3. Stern.
4. Works and services.
5. Costs of maintaining fixed assets.
6. Costs of organizing production and management
7. Insurance payments.
8. Other costs
9. Losses from animal deaths (accounted for).

The ratio of individual cost items, expressed as a percentage, characterizes product cost structure. The cost structure of different agricultural sectors and types of products is not the same. It depends on the type of product, the nature of production, the quantity and cost of the equipment used and the level of mechanization of work, the quantity and cost of fertilizers, feed and other means of production, crop yields and livestock productivity, organization of production, labor productivity and other factors. IN crop productionthe main share of costs production costs include the cost of maintaining fixed assets, labor costs, the cost of seeds, and in livestock farming - the cost of feed and labor costs. The relatively high share of labor compensation in the cost of production indicates an insufficient level of mechanization of work in production (potatoes, vegetables, dairy farming). At high level mechanization of production, the share of labor in the cost structure is lower, but the share of costs for the maintenance of fixed assets - depreciation and current repairs, fuels and lubricants (grain production, pig farming, poultry farming) is higher. The high share of feed costs (pig farming, poultry farming) is mainly a consequence of the use of expensive feed - compound feed, potatoes, etc.

Reducing the cost of agricultural products is an important agricultural problem, one of the main conditions for increasing the efficiency of agriculture. Reducing production costs is one of the main sources of savings, ensuring expanded reproduction based on accelerating scientific and technological progress.

The main ways to reduce production costs for agricultural products are:

1. Reduced production labor intensitydue to the introduction of more advanced machines, an increase in the level of complex mechanization, which leads to a reduction in human labor costs and labor costs per unit of production. However, a reduction in production costs will occur if labor costs decrease to a greater extent than the costs associated with operating the machines will increase. A necessary condition for reducing production costs by reducing wages is also a faster growth rate of labor productivity compared to the rate of increase in wages.
2. Reducing capital intensity of productionDue to the highly productive use of fixed assets - machines, productive livestock, buildings and structures, etc., an important way to reduce the capital intensity of production in agricultural enterprises is to increase the intensity of use of those elements of the means of labor that directly affect the increase in land fertility and livestock productivity. An increase in the intensity of use of fixed assets leads to the fact that depreciation charges are charged to the cost of certain types of products in a smaller amount, which leads to a decrease in their cost. It is also possible to reduce the capital intensity of production by removing excess and unused fixed assets from the farm and transferring them to other farms. Construction of the most economical industrial buildings.
3. Reducing material consumption of productionmust go , on the one hand, by reducing the volume of costs in physical terms based on improving quality and economical use of working capital, on the other hand, by reducing their cost. Material intensity of production in crop productionlargely depends on the level of costs for seeds and planting material, which in turn is determined by the cost of sown seeds and their cost. It is also possible to reduce the material intensity of production in crop production by reducing the costs of operating equipment (fuel and lubricants, costs of routine repairs of machines). IN livestock farminga reduction in production material intensity can be achieved primarily by reducing feed costs. Since the amount of costs for this item depends on the amount of feed consumed and their cost, all measures that contribute to the full provision of all types of livestock with their own high-class feed and a reduction in the cost of one feed unit due to an increase in the yield of feed crops and the mechanization of feed production will have an impact on reducing material intensity products.
4. Reducing costs for organizing production and management.

The main way to reduce these costs is to reduce administrative and management personnel based on improving production management.

5. Improving specialization and increasing concentration of production.Rational specialization and strengthening of agricultural production make it possible to more efficiently use production resources, grow those crops, breed those breeds of livestock for which there are the most favorable natural and economic conditions, along with this, deepening specialization and increasing the concentration of production create favorable conditions for the introduction of comprehensive mechanization and advanced technology and production organization. Rational on-farm specialization and concentration of production are also important for reducing production costs.

6. Introduction of resource- and energy-saving technologies.Intensive and industrial production technologies in crop and livestock production contribute to both increasing the productivity of land and livestock, as well as economical and conservation of production resources - labor, land, water, material, due to which such technologies act as resource-saving. An important economic lever for ensuring effective use production resources is their scientifically based rationing.

7. Improving labor organization.Progressive forms of organization (and payment) of labor, especially collective contracting in agriculture and livestock raising, with payment of gross income. Promotes productivity in agriculture.

5. Gross and marketable output, gross and net income, profit, profitability

cost cost agricultural profitability

The end result of the production activities of agricultural enterprises is gross agricultural output.Under gross agricultural outputunderstand its quantity produced over a certain time (usually a year). It includes crop and livestock products:

1. main products, i.e. that for which agricultural production is carried out - grain, potatoes, vegetables, milk, wool, etc.;
2. offspring, increase in live weight of livestock and poultry;
3. the cost of perennial plantings and work in progress (costs for sowing winter crops and preparing the soil for next year’s harvest);
4. by-products, i.e. obtained simultaneously with the main one - straw, etc.

Gross agricultural outputplanned and taken into account in natural and costindicators. Natural indicatorsreflect the size and composition of consumer values ​​created in agriculture. The indicator of gross crop production in physical terms is the gross harvest of an individual crop or group of homogeneous crops, and livestock production individual types of products, calculated in centners, tons, etc.

Gross outputAgriculture is divided into two parts depending on its purpose. One part (seeds, feed, milk for feeding calves) is consumed directly in agriculture for production purposes. The other (remaining) represents the final product, used mainly for sale. It is the final product that determines the real contribution of each enterprise, district, region to the production of the gross social product.

For an aggregate expression gross agricultural outputvalued at comparable or current prices

To determine the physical volume of production, its changes over the years, as well as the calculation of annual and hourly labor productivity, capital productivity and other purposes, gross output valued at comparable 1983 prices.

Evaluation gross outputV current pricesused in calculating gross and net agricultural income. At the same time, all sold productsare valued at actual selling prices, and the remaining (non-commodity) part - at cost. In agriculture total gross outputis defined as the simple sum of the products of various industries, i.e. including the mutual turnover occurring between them (gross turnover).

Gross agricultural output in value terms provides a generalized description of all products created in the industry material goods.

At the same time, the indicator gross output in valuationAgriculture has a number of disadvantages that affect the value of indicators of economic efficiency of production using gross output:

Gross output is the result of the costs of not only living, but also past labor, as a result of which indicators calculated on gross output can be high not only due to savings in living labor, but due to an increase in the material intensity of products associated with overexpenditure of material resources.

The current methodology for determining the value of gross output as the sum of crop production and livestock production allows for repeated counting.

When assessing gross output at current purchase prices, its actual value is underestimated, since the non-commodity part of gross output is valued at cost, which is usually lower than purchase prices by the amount of net income, i.e. the value of gross output does not take into account the surplus product spent on the production of the non-commodity part of the gross agricultural output.

The gross output indicator does not reflect its quality; due to these shortcomings, the scope of application of the gross output indicator is limited.

The final agricultural product consists of products intended for sale (but not yet sold) and sold. Implementedrefers to crop and livestock products sold by agricultural enterprises through all channels - the state, cooperative organizations, the rural population, through their canteens, etc. TO commodityinclude products sold outside the farm and entered into national economic circulation. When sold, marketable products transform from natural form into value form in the form of cash proceeds or cash income. Some part of the gross output immediately takes on value form - this is outside monetary revenue for services rendered and work performed for other enterprises and individuals.

It is also important for society marketability level. Under level of marketabilityAgricultural production is understood as the ratio of marketable output to gross output, expressed as a percentage. When determining the level of marketability of individual types of products, the value of gross and marketable products in physical terms is used, and when determining the level of marketability of the entire agriculture, an individual enterprise, or to compare the marketability of different industries that produce heterogeneous products, they use the value expression of gross and marketable products.

Gross incomeincludes necessary and surplus product. Net income- is a monetary expression of the value of a product for society. It includes the entire surplus product and that part of the necessary product that goes into personal consumption of workers in the sphere of material production through public consumption funds. Quantitatively, net income is the difference between the cost and the production cost (Cp) of gross agricultural output:

SVP - Sp = BH.

Profitrepresents the realized part of net income and is calculated as the difference between the cost of sold (commodity) products or, which is the same, cash proceeds from its sale (DV) and the commercial (full) cost of commercial products (Sk):

STV(DV) - Sk = BDR (PR).

If we subtract from cash revenue not the entire amount of commercial (full) cost, but only material costs, then the result will remain income:

STP(DV) -MZ = D.

Profit or income are synthetic indicators of the efficiency of self-supporting activities of enterprises. They characterize the final economic indicators of farms, including activities not only in the sphere of production, but also in the sphere of circulation and sales. Profit or income is, as it were, a focus in which all the components of the efficiency of economic activity of enterprises are reflected. First of all, they reflect the costs of living labor, since they are based on gross income - the newly created value produced by the living labor of workers, in addition to the part that reimburses wage costs.

However, profit or income indicators are not the only and all-encompassing indicators of production efficiency. The general indicator of self-supporting economic efficiency of agricultural production of agricultural enterprises is profitability, since it reflects the efficiency of use of the industry's production resources - labor, land, water and material, the level of management and organization of production and labor, the quality and results of product sales, the possibility of expanded reproduction and economic incentives for workers.

Profitabilityis an economic category that reflects the profitability of an enterprise, expressed in terms of gross, net income, profit or income.

There are two types of profitability: self-financing and national economic. Self-supporting profitability- this is the profitability of a separate agricultural enterprise or a separate type of product. It depends on the quantity and quality of products, the level of purchase prices and the amount of production costs. However, the state, through purchase prices, withdraws part of the surplus product created in agriculture at its disposal for public needs. If we take into account this part of the surplus product (through retail prices) and compare it with those additional costs that are incurred at the stages of processing, storage and marketing of finished products, then the profitability calculated in this way will be the national economic profitability.

Relative indicators of profitability of manufactured products,called the norm (in planning) or level (in analysis) profitability (Pv), is calculated as a percentage by dividing gross or net income by the amount of potential, applied or consumed resources (production cost) and multiplying the result by 100:

These indicators characterize the efficiency of gross output and show how much gross or net income is received per ruble of production resources. Relative indicators of profitability of sold (commodity) products, also called the rate or level of profitability (Рр) is calculated as a percentage by dividing the amount of profit or income by the amount of potential, applied or consumed resources - the commercial (full) cost of production and multiplying the result by 100:

This indicator characterizes the efficiency of sold (commodity) products and shows how much profit or income is received per ruble of resources. If the level of profitability of sold products based on consumed resources is 40%. This means that for every 100 rubles of cost after its reimbursement, 40 rubles of profit (income) are received.

The level of profitability of sold (commodity) products based on consumed resources can also be determined using slightly different formulas:

All of the above profitability indicators characterize the economic efficiency of using current production costs to obtain products, however, agricultural enterprises produce only current production costs, but also make capital investments to increase and update fixed assets, the cost of which is not included in the production costs of each year’s products in full, but part equal to the amount of depreciation charges. Therefore, it is important to know the efficiency of not only current production costs, but also the efficiency of using one-time costs materialized in the means of production. For these purposes, relative profitability indicators are used, calculated as a percentage of net income, profit or income to the average annual cost of fixed and tangible working capital separately, as well as total (fixed and tangible working capital taken together) assets, called rate of return:

These indicators characterize the efficiency of using fixed assets in the first case, material circulating assets in the second, and total means of production in the third. They show how much profit or income is received per unit cost of the corresponding means of production. The more profit is received per ruble of means of production, the more efficiently they are used.

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Introduction

1. Theoretical foundations for the sale of agricultural products

1.1 Concept and conditions for the sale of agricultural products

1.2 Channels and ways of selling agricultural products in market conditions

2. Analysis current state production and sale of crop products in the agricultural production complex "Kolkhoz Krasavsky"...

2.1 Organizational and economic characteristics of the farm

2.2 Analysis of production and sales of crop products

2.3 Analysis of financial results from sales of crop products

2.4 The influence of sales channels on financial results from the sale of crop products

3. Main directions and reserves for increasing the efficiency of marketing of crop products

3.1 Reserves for increasing production and sales of crop products

3.2 Reserves for profit growth and profitability level from the sale of crop products

3.3 Ways to increase the effective marketing of products on the farm

Conclusions and offers

Bibliography

INTRODUCTION

The current state of the agricultural products market is characterized by an increase in market channels in the structure of product sales. The development of the rural market is following the path of gradual reorientation of the agricultural sector from the sale of products to procurement organizations to alternative channels, including sales in markets, through its own retail network and public catering establishments, through barter and others. Fundamental miscalculations in organizing the relationship between agriculture and processing industries, as well as agricultural services and agricultural supplies, force rural producers to process products directly on farms.

The emergence of new forms of sales on the agricultural products market and the redistribution of sales volumes between previously existing and new channels indicate qualitative changes.

The problems of selling agricultural products are reflected in sufficient detail in Russian and foreign economic literature. The ideas of optimizing agriculture and selling its products worried A. Smith, D. Ricardo, T. Malthus and subsequent outstanding economists.

Contributions were made to the development of implementation problems by M.I. Tugan-Baranovsky, A.V. Chayanov, E.E. Slutsky. Contemporary issues sales of agricultural products are covered in the works of economists G.V. Savitskaya, I.A. Minakova, N.A. Volkova, O.A. Stolyarova, V.P. Gruzilova, N.Ya. Kovalenko, M. Kolesova, A.D. Sheremet and a number of others (their works are reflected in the list of references).

The purpose of the course project is an economic analysis of the sale of crop products, identifying reserves for increasing production and sales of crop products, reserves for increasing profits and profitability, and identifying ways to increase the efficiency of marketing crop products.

In accordance with the goal, it is necessary to solve the following problems:

· consider the conditions and channels for the sale of agricultural products

· study the organizational and economic state of the analyzed economy

· analyze the production and sales of crop products

· analyze the financial results from the sale of crop products

· study the impact of sales channels on financial results from the sale of crop products

· outline ways to increase the effective marketing of products on the farm

The subject of the study is the sale of crop products in the farm under study.

The object of the study is the agricultural production complex "Collective farm "Krasavsky" of the Lysogorsk district of the Saratov region.

Research methods: monographic, comparison, calculation and graphic method.

When writing the course project, the following sources of information were used: accounting financial statements of the enterprise, works of economists, teaching aids.

1. THEORETICAL BASIS OF SALES OF AGRICULTURAL PRODUCTS

1.1 Concept and conditions for the sale of agricultural products

The market for agricultural raw materials and food is the sphere of exchange of agricultural goods and other branches of the agro-industrial complex. Its emergence is closely connected with the elimination of the state monopoly on the purchase of agricultural products and food at “fixed” prices, with the widespread deployment of sales of products directly by the producers themselves. When forming it, the state must widely use methods of economic regulation and ensure price parity for industrial and agricultural products.

A fully functioning market for agricultural raw materials and food is a combination of several components - specialized markets, market infrastructure and a market mechanism. The absence or insufficient development of at least one of them leads to a decrease in the efficiency of promoting goods from producer to consumer, and, consequently, to a decrease in the profitability of all agricultural production.

The market for agricultural raw materials and food is characterized by certain features arising from the characteristics of agro-industrial production itself:

1. Dependence of the supply of agricultural products on weather conditions, which limit the ability of rural producers to control the quantity and quality of products. This must be taken into account both by the manufacturers themselves and by government regulatory organizations.

2. The presence of a guaranteed demand for agricultural products, since they satisfy the most pressing needs of the population. To a certain extent, this feature of the agricultural market compensates for the negative impact of the previous one.

Agricultural enterprises can use it to improve the efficiency of their activities. To do this, they need not to produce the same products year after year, but to maneuver their assortment, develop the production of new, in-demand goods in order to increase their competitiveness and find new sources of income.

3. A large volume of supplies of perishable products increases the need, on the one hand, for storage (primarily for vegetables, potatoes, fruits), and on the other, for the shortest possible delivery time. This is necessary to avoid significant losses of the grown crop, and consequently, a decrease in production profitability.

4. The concentration of consumption of agricultural products in cities, especially large ones, makes it necessary to sell them through various types of intermediaries. This leads to losses of a certain share of the income of commodity producers; they are forced to share part of the cost of the final product with intermediaries.

The market for agricultural raw materials and food also has a number of features that do not allow prices to be completely free. This is due to the responsibilities of the state as the guarantor of the country’s food supply, the need to take into account the natural and economic conditions of production and the high capital intensity of the agro-industrial complex. We need an extensive and flexible system of price regulation, including the determination of target prices that ensure profitability sufficient to cover current costs and expand production; establishment of guaranteed (protective) prices, which can be lower than target prices and used when market prices fall below their level; introduction of a mechanism for collateral transactions and corresponding quotas for guaranteed purchases of products.

The creation of federal and regional food funds is also necessary for the implementation of commodity investments in cases where state intervention is necessary in order to eliminate food shortages, stabilize and lower the price level, and ensure freedom of movement of products within the country.

The total volume of products produced at the enterprise, in the industry, etc. for a certain period of time is called gross output.

Gross agricultural output includes crop and livestock products. Gross crop production includes gross harvests of agricultural crops, taking into account by-products, the cost of planting perennial crops, the cost of growing young perennial crops and the increase in work in progress. Gross livestock production includes finished products not related to the slaughter of animals (milk, wool, eggs), offspring, growth of young and adult livestock, as well as by-products.

Gross agricultural output is taken into account in physical and value terms. In physical terms, it is determined by individual types of products.

Gross agricultural output is determined using the gross turnover method. This means that the calculation sums up the products produced over a certain period by all departments, regardless of whether it was then used within the enterprise for further production or sold externally.

Gross output is an important economic indicator; it characterizes the total volume of production and is necessary to determine the share of agricultural sectors in the total social product, sectoral structure production, the role of individual categories of farms in the products produced. At the same time, it has a number of disadvantages that do not allow it to be used to objectively assess the results of an enterprise’s economic activities. Firstly, gross output includes the costs of material resources and does not give an idea of ​​​​the volume of the newly created (added) product. Secondly, gross agricultural output, calculated as the sum of its volumes for crop production and livestock production, allows for repeated counting (feed produced in the enterprise and consumed in the same year will be counted twice: as part of crop production and as part of the costs of livestock production) . Thirdly, when assessing gross output at current prices, its actual value is distorted, since the non-commercial part of the product is valued at cost, which can be either lower or higher than prevailing market prices. Fourthly, the gross output indicator, calculated in comparable prices, does not reflect the quality of the product.

Commodity products are the part of gross output intended for sale. Products actually sold outside the industry (enterprise) and paid for by the consumer or trading organization are called sold (both indicators are calculated in current prices). However, both in practice and in literature, these expressions are often used as synonyms; Commodity products are often understood as realized, represented by monetary proceeds. Commercial products are not indicated in the reporting and statistical materials of agricultural enterprises.

It is necessary to distinguish between the commercial products of the enterprise as a whole and by industry. The main indicators characterizing the marketability of an enterprise, industry and individual types of products are the level of marketability and the total volume of marketable products; in agriculture, indicators of the yield of marketable products per unit of land area and per head of livestock are also used.

When determining the level of marketability of individual types of products (grain, sugar beets, milk, etc.), the volume of gross and sold products is calculated in physical terms, and when determining it for an industry or enterprise as a whole, cost indicators are used. In this case, it is important that gross and sold products are calculated in uniform prices(for example, in comparables).

The level of marketability is the ratio of sold products to gross, expressed as a percentage.

The level of marketability of agricultural production varies significantly across farm categories. It is highest in agricultural enterprises, and lowest in households. This is natural, since agricultural enterprises produce products mainly for sale, and households produce products mainly to meet the family's food needs. At the same time, for last years The level of marketability of production at agricultural enterprises also decreased.

The main directions for increasing the level of marketability of agricultural and processing industries include:

increasing gross output by increasing agricultural yields and livestock productivity, increasing the yield of final products from raw materials (sugar, sunflower oil, juice, etc.).

improving the quality of seeds and feed, their economical use;

reducing losses of products and raw materials during production, storage, and transportation;

improving product quality;

organization of an effective marketing service at agricultural enterprises.

In modern conditions, the level of marketability of agricultural production is largely determined by market conditions, supply and demand.

In a market economy, the competitiveness of any enterprise and its stable position in the market are largely determined by the quality of its products.

Product quality is a set of properties that characterize its ability to satisfy the need determined by its purpose. The buyer considers the products he needs to be of high quality; the same product can be highly valued by the market when used for some purposes and low for others. Thus, increasing the protein content in barley increases its feed value, but reduces its value as a raw material for brewing.

Solving problems related to product quality primarily depends on the organization and technology of standardization.

Standardization is an activity aimed at developing and establishing norms, rules, characteristics of production technology and product quality, ensuring the consumer’s right to purchase goods of appropriate quality at an affordable price; it is expressed in the development, publication and application of standards.

A standard is a normative document developed on the basis of agreement of the majority of interested parties and approved by the relevant body (Goskomstat of Russia, ministries, individual enterprises), which establishes general principles, characteristics, requirements and methods relating to certain standardization objects. Such an object can be products, services and processes.

Product standards define the requirements that products must meet in terms of commercial quality; they also regulate methods for its measurement, control and testing. Standards are divided into mandatory and recommended. Mandatory ones are meant to be followed steadily; Recommended (prospective) standards differ in that they contain not only quality parameters already used in production, but also those to be mastered in the future. These standards guide the manufacturer towards higher product quality requirements, which will become generally accepted in a few years.

Standards used in agriculture can be divided into the following groups:

standards for agricultural products, establishing requirements for their quality, the procedure for delivery to procurement and marketing organizations;

standards for products used in agricultural production (fertilizers, equipment, materials, etc.);

technical standards for standard technology for mechanized cultivation, harvesting, commodity processing, packaging, transportation and storage of agricultural products.

Quality management is the actions carried out during the creation, operation or consumption of products in order to maintain the required level of its quality. The objects of control in this case, as a rule, are technological processes (soil cultivation, sowing, plant care, etc.), on which the quality of the resulting product depends.

Output management decisions is carried out by comparing information about the actual state of the technological process with the characteristics provided for by regulatory documentation (standards, technical specifications, production tasks, etc.). It is necessary to ensure the production of products that meet consumer requirements, comply with applicable standards and specifications, and allow making a profit.

An essential element of a quality management system is certification; a certificate or mark of conformity confirms that a product or service meets certain standards or other regulatory documents. With the help of certification, the final assessment of the quality of manufactured products is carried out.

Certification may be mandatory or voluntary. Mandatory certification is carried out on the basis of laws and regulations; it confirms the product’s compliance with mandatory standards. Voluntary certification is carried out in cases where strict compliance with the requirements of existing standards or other regulatory documentation for products is not provided.

1.2 Channels and ways of selling agricultural products in market conditions

The economic efficiency of agricultural sectors largely depends on the organization of product sales and the choice of channels for its sale. Most manufacturers offer their products to consumers through intermediaries, which allows them to reduce the amount of work associated with selling goods.

The product sales channel is a combination of legal and individuals, who act as intermediaries or market participants, assume or help transfer to someone else the ownership of a particular product on its way from producer to consumer.

Each type of product sold has its own distribution channel and organizational form trade. Depending on the number of intermediaries, sales channels of zero level, one-, two-, three-level, and so on are distinguished.

The zero-level channel consists of a manufacturer selling its product directly to consumers. The most common method of direct selling is trading through your own stores.

A single-layer channel includes one intermediary; This is usually a retail establishment.

A two-level channel includes two intermediaries (wholesale and retail trade), a three-level channel includes three (wholesale, small wholesale and retail trade).

The main part of crop production (grain, sunflower, sugar beets, etc.) and industrial products is sold through wholesale trade.

The role of an intermediary in promoting goods to the final consumer is assumed by the system of wholesale and retail trade.

Wholesale trade is a collection of legal entities and individuals who purchase and store goods and then resell them (to retailers or other wholesalers). Wholesale purchases of agricultural products are carried out by procurement organizations, commodity exchanges, and processing enterprises; this allows commodity producers to quickly sell their products in the places where they are produced.

Retail trade is a business activity associated with the sale of goods to end consumers for personal (family) use. Both large firms and numerous private entrepreneurs work in this area. The most widespread wholesale through exchanges, auctions, fairs.

From an economic point of view, a commodity exchange is a wholesale market organized in a certain place, regularly operating according to established rules, where goods are traded according to samples and standards or contracts for their supply in the future. The result of trading on the stock exchange is the conclusion of transactions between sellers and buyers.

An exchange transaction is an agreement on the mutual transfer of rights and obligations in relation to a product admitted for circulation on the exchange, reflected in the exchange agreement (contract) concluded by the participants during exchange trading. Such transactions are usually divided into two groups: with and without real goods.

The simplest type of transaction with a real product is a transaction with immediate delivery (or with a short delivery period). These are transactions for cash goods, that is, goods located at the exchange warehouse during trading or expected to arrive on that day.

Another type of transactions with real goods are forward (terms) transactions; in this case, the mutual transfer of rights and obligations occurs immediately, but the delivery of goods (execution of the contract) is postponed to a certain date in the future.

Transactions without a real commodity are divided into futures and options.

Futures transactions represent a mutual transfer of rights and obligations in relation to standard contracts for the supply of an exchange commodity. A distinctive feature of such a transaction is that its object is not a commodity, but an exchange contract. Futures transactions are typical for agricultural exchanges; they can be concluded long before harvest.

Options transactions are a logical continuation of futures transactions. The owner (purchaser) of the option receives the right to buy or sell a certain number of futures contracts at a pre-agreed price for a certain period in the future. Such contracts are primarily used to hedge the risks associated with futures trading.

Exchange trading in market infrastructure developed countries takes its toll specific place; Usually no more than 5-10% of the total volume of goods passes through this system, but this is enough to determine prices on the market. Wholesale food markets provide the sale of 20-25% of goods, and the bulk of them (65-75%) are sold by producers through various intermediary organizations to commercial structures and consumers of raw materials.

Until recently, government procurement played a predominant role in the sale of agricultural products. Purchasing is a form of organized acquisition by the state of agricultural products, raw materials, food from commodity producers (suppliers) for subsequent processing or sale to the consumer (buyer) on mutually beneficial terms. In addition, there is a system of supplying agricultural products and food to federal and regional funds. With the emergence of various trade and purchasing structures on the market, sales of products through government channels decreased sharply.

Direct connections between commodity producers and enterprises in the processing industry and trade are very effective; they make it possible to reduce losses of agricultural products at the stages of their production, transportation, processing and storage. In addition, the delivery time of products to the consumer is significantly reduced, its quality is improved, and sales costs are reduced.

Most often, agricultural producers sell their products to federal and regional food funds, processing enterprises, farm workers in payment of wages, through their own retail outlets, trade exchanges, auctions, cooperative procurement organizations, under contracts, direct relations and on the basis of barter transactions. In the current economic conditions, the successful sale of agricultural products largely depends on the level of development and the nature of the functioning of agricultural markets.

2. ANALYSIS OF THE CURRENT STATE OF PRODUCTION AND SALES OF PLANT PRODUCTS IN THE SECTOR "KOLL FARM "KRASAVSKY"

2.1 Organizational and economic characteristics of the farm

The enterprise under study is an agricultural production cooperative (APC). An agricultural production cooperative is created by citizens and legal entities for joint activities in the production, processing and marketing of agricultural products, as well as for performing other activities not prohibited by law, based on the personal labor participation of members of the cooperative.

Full name - agricultural production cooperative "Kolkhoz "Krasavsky". Located in the Lysogorsky district of the Saratov region. The main activities are crop production and livestock farming.

The founding document of a production cooperative is its Charter, approved general meeting its members.

The highest governing body of a cooperative is the general meeting of its members.

The executive bodies of the SEC "Kolkhoz Krasavsky" are the board of the cooperative and the chairman of the cooperative. They carry out the current management of the activities of the cooperative.

In addition to the chairman, the executive board includes the chief accountant ex officio.

The chairman of the cooperative and the board of the cooperative are elected by the general meeting of members of the cooperative from among the members of the cooperative for a period of no more than 5 years. The chairman of the cooperative is a member of the board of the cooperative and heads it.

The life of the cooperative is not limited.

Table 1 - Composition and structure of fixed assets of the SEC "Collective Farm "Krasavsky"

Table 1 shows that the main share in the structure of fixed assets is occupied by machinery and equipment (25,518 thousand rubles). and buildings 24226 thousand rubles.

Also, productive livestock - 12,030 thousand rubles, structures and transmission devices - 6,824 thousand rubles, production and household equipment - 2,399 thousand rubles, vehicles - 1,552 thousand rubles - have a significant share. There have been both favorable and unfavorable changes in the size, composition and structure of fixed assets.

The share of the active part of the funds has increased: working and productive livestock. There is a constant increase in primarily agricultural production assets.

In addition, the enterprise has developed a structure of fixed assets that corresponds to the production activities of the economy: the share of general agricultural production is high. destination: buildings, machinery and equipment, productive livestock (83.1% in 2012). These categories are important for agriculture. enterprises.

The analysis of land resources is presented in Table 2.

Table 2 - Composition and structure of land in the agricultural enterprise "Collective farm "Krasavsky"

This table shows that in the reporting year the total land area of ​​the farm decreased by 67 hectares. This happened mainly due to the reduction of agricultural land and pastures. At the same time, the area of ​​arable land increased. The size of non-agricultural land did not change. The largest share in the structure of land has arable land - 6213 hectares (67.8%), pastures - 2951 hectares (32.2%). Non-agricultural land -786 hectares (7.9%), roads -66 km (8.4%), other lands -221 hectares (2.2%). This structure indicates the rational use of land resources.

The share of agricultural land is very high - 92.1%, and the distribution of land resources within it corresponds to the specialization of the economy and allows it to successfully meet production needs.

The production specialization of an enterprise is determined by the main commodity sectors and products that provide the greatest sales revenue.

Let's consider the structure of revenue for sold marketable products in the agricultural production complex "Kolkhoz Krasavsky".

Table 3 - Structure of revenue for products sold in 2010-2012.

The specialization coefficient is 0.1, which indicates weak specialization of the economy. The main share of commercial products is milk - 19,727 thousand rubles, grains and legumes - only 5,560 thousand rubles. and sale of cattle for meat and breeding 2790 thousand rubles. In the reporting year, the cultivation of other grains and leguminous crops was established. Based on the data in Table 3, we can draw a conclusion about the direction of specialization in dairy with the developed production of grains and leguminous crops.

The volume and timeliness of agricultural work, the complete use of equipment and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the availability of personnel in the process of supply, production and marketing of finished products and the efficiency of its use. Let's consider the enterprise's provision of human resources in general and by categories of employees. These tables also allow you to get acquainted with the dynamics of the wage fund over 3 years, the change in labor costs in various industries production.

Table 4 - Number and wages of the organization’s employees

In the period 2010-2012. The company experienced a decrease in the number of employees with a simultaneous increase in the wage fund. In the reporting year, there was an increase in the number of tractor drivers by 8 people. At the same time, the number of permanent workers was reduced by 18 people due to the reduction of machine milking operators by 1 person, employees by 2 people, managers by 1 person and specialists by 3 people.

Table 5 - Financial results of the enterprise, thousand rubles.

During the analyzed period, the company consistently made a profit. In the reporting year, the net profit figure was significantly lower than in previous years. This is due to a significant increase in the reporting year in the cost of production -44335 thousand rubles, interest payable -2376 thousand rubles, other expenses -5256 thousand rubles, other payments from profit -284 thousand rubles. and a decrease in revenue from product sales - 42,374 thousand rubles. Increase in the amount of other income to 2376 thousand rubles. did not have a significant impact on the financial results of operations in 2012.

So, an analysis of the enterprise’s resource supply showed that the availability of land, labor and financial resources allows the enterprise to successfully solve production problems

2.2 Analysis of production and sales of crop products

The volume of agricultural production is one of the main indicators characterizing the activities of an agricultural enterprise. The volume of product sales, and therefore the degree to which the population’s needs for food and industry’s needs for raw materials are satisfied, depends on its value. The level of its cost, the amount of profit, the level of profitability, the financial position of the enterprise, its solvency and other economic indicators also depend on the volume of production.

The volume of crop production is significantly influenced by the size and structure of crop areas. Let's consider and analyze the size and structure of sown areas in the agricultural production complex "Kolkhoz Krasavsky".

Table 6 - Size and structure of sown areas

In the reporting year, compared to the previous year, there was an increase in the sown area by 473 hectares and it amounted to 5735 hectares. This happened mainly due to the expansion of the area under spring grains by 500 hectares, perennial grasses by 547 hectares and corn for silage and green fodder by 51 hectares. At the same time, the area under winter grains decreased significantly by 242 hectares, legumes by 16 hectares, sunflower by 80 hectares, annual grasses by 267 hectares and silage crops by 20 hectares.

The main share in the structure of the farm's sown area is occupied by grains - 2673 (46.6%), including spring grains - 1467 hectares (54.9%), winter grains - 911 hectares (34.1%), grain legumes - 295 hectares ( 11.0%) and perennial grasses -1214 ha (21.2%). The share of corn for silage and green fodder was 529 hectares (9.2%), annual grasses - 525 hectares (9.1%), silage crops -100 hectares (1.7%).

Table 7 - Gross harvest and yield of agricultural crops in the agricultural production complex "Collective farm "Krasavsky"

An analysis of Table 7 shows a reduction in the reporting year in the gross harvest of grains and legumes to 30,612 quintals, sunflower to 5,780 quintals, perennial grasses for hay to 9,633 quintals and for seeds to 6,120 quintals, annual grasses for seeds to 5,488 quintals. The gross harvest of winter grains decreased significantly to 19,440 quintals and spring grains to 8,262 quintals. At the same time, there was an increase in the gross harvest of legumes - 2910 quintals, perennial grasses for green fodder - 199 quintals, annual grasses for hay - 9947 quintals and corn for silage and green fodder - 67551 quintals.

In 2012, there was an increase in the yield of grain and leguminous products to 15.38 c/ha, including winter grains -21.34 c/ha, grain legumes -9.86 c/ha; annual grasses for hay -33.38 c/ha and corn for silage and green fodder -127.70 c/ha. The yield of such types of products as spring grains decreased -8.39 c/ha, sunflower -8.3 c/ha, perennial grasses for hay -27.44 c/ha.

The volume of crop production depends on the size of sown areas and crop yields. Let us consider the influence of these factors on changes in gross output.

Table 8 - The influence of yield and size of sown areas on changes in gross output in the agricultural production complex "Collective farm "Krasavsky"

Analyzing Table 8, we can conclude that in the reporting year the decrease in the gross harvest of winter grains by 1026 c was due to a decrease in the sown area by 1520 hectares, spring grains to 9070 c due to a decrease in yield by 2.29 c/ha. The increase in the gross harvest of sunflower by 437 c was influenced by an increase in yield by 0.8 c/ha.

Commodity products are the part of gross output intended for sale. The main indicator characterizing the marketability of an enterprise is the level of marketability. The level of marketability is the ratio of sold products and gross, expressed as a percentage:

where TP - sold products rub.;

GP - gross output, rub.

Let's calculate the level of marketability of crop products for the agricultural production complex "Kolkhoz Krasavsky" for 3 years:

Marketability level in the period 2010-2012 averages 80%. This suggests that the enterprise sells the bulk of its crop production and uses only a small part for its own needs. At the same time, the highest level of marketability was observed in 2011 - 103%, which indicates a reduction in surplus stocks of crop products. Excess stocks were formed due to the low level of marketability of crop products, which in 2010 amounted to 62%.

An agricultural enterprise can sell its products in the following areas: selling products to other organizations and enterprises, selling products on the market, through barter transactions, selling to the public and on account of wages for farm workers.

Let's consider the channels for selling crop products in the agricultural production complex "Kolkhoz Krasavsky"

Table 9 - Channels for selling crop products

In the reporting year, the farm sold crop products to other organizations, in markets, to employees of the enterprise and for the payment of dividends. Revenue for all products sold amounted to 10,120 thousand rubles. The largest share in the total volume of products sold is occupied by sales to markets and other organizations - 80%. Revenue from this channel is 8046 thousand rubles.

2.3 Analysis of financial results from sales of crop products

Let's consider the financial results from the sale of crop products from the SEC "Collective Farm "Krasavsky"

Table 10 - Financial results from sales of crop products

Analyzing the data in the table, we can conclude that the financial results of the enterprise in the reporting year have deteriorated compared to the base year. This is due, first of all, to a loss from the sale of grain and legumes - (-480) thousand rubles. and a decrease in profit from the sale of sunflower by 1,776 thousand rubles. In 2012, there was a significant increase in the cost of grain and legumes by 2586 thousand rubles. and sunflower for 1164 thousand rubles.

Let us identify the influence of individual factors on the volume of product sales and the financial results of the enterprise.

Table 11 - Factor analysis of sales volume of crop products

Analysis of the table data shows that in 2012 there was a significant increase in the volume of sales of grain - 18,688 quintals and sunflower - 6,127 quintals. The main factor that influenced the volume of products sold is the level of marketability. In the reporting year, it amounted to 61% for grain and 106% for sunflower.

Table 12 - Factor analysis of the profitability of crop production

In the reporting year, there was a significant decrease in profitability for grain by 41% and sunflower by 102%. This is due to a decrease in the average selling price of grain by 20% and sunflower by 72%, as well as an increase in the cost of 1 centner by 21% and 30% for grain and sunflower, respectively.

2.4 The influence of sales channels on financial results from the sale of crop products

Let us determine the financial results from the sale of crop products for each sales channel used by the agricultural enterprise "Kolkhoz Krasavsky" in 2012.

Table 13-Sales of grains and leguminous crops

Analyzing the data in the table, we can conclude that the farm sells grains and leguminous crops to other organizations, in markets, to farm employees and to pay dividends.

The main sales channel is sales to other enterprises and sales on markets. Revenue from this channel is 3,486 thousand rubles, total cost is -3,791 thousand rubles, loss is (-480) thousand rubles, the level of loss is (-8)%.

A significant excess of the total cost of production over revenue led to negative results from the sale of grain and leguminous crops in 2012.

Table 14 - Sales of sunflower

In the reporting year, the farm sold sunflower seeds only to markets and other enterprises. The total cost of products sold is 3,330 thousand rubles, revenue is 4,560 thousand rubles. The company received a profit from the sale of 1230 thousand rubles. The profitability level was 37%.

3. MAIN DIRECTIONS AND RESERVES FOR INCREASING THE EFFICIENCY OF SALES OF PLANT PRODUCTS

3.1 Reserves for increasing production and sales of crop products

Important tasks of economic activity analysis include identifying reserves for increasing crop production. Economic reserves are an opportunity to improve the productive and financial activities of an enterprise through maximum use of existing production potential, achievements of scientific and technological progress and best practices.

Table 15 - Classification of reserves

Identification of reserves for increasing crop production can be carried out in the following areas:

expansion of cultivated areas

improvement of the structure of sown areas

preventing crop loss

increasing crop yields

We will calculate the reserve for increasing production by expanding the area under sunflower. To do this, we will multiply the identified reserve for expanding the sunflower sown area by the actual yield of this crop.

Table 16 - Reserve for increasing the volume of production due to more complete use of land resources

When sowing sunflower on 40 hectares after the event, the farm may receive 328 c. A significant reserve for increasing crop production is improving the structure of sown areas, i.e. increasing the share of higher-yielding crops in the total sown area. To calculate this reserve, it is necessary to develop a more optimal crop structure, and then compare the actual volume of production with the possible one that will be obtained from the same actual area with the actual yield, but with an improved crop structure.

Table 17 - Reserve for increasing the volume of production by improving the structure of crops

By increasing the share of winter grains by 15.9% by reducing the share of spring grains and legumes, we received a reserve for increasing production volumes of 4399.1 c.

An important reserve for increasing production is preventing losses during harvesting. To determine these reserves, the area of ​​dead or not harvested crops on time should be multiplied by the planned or actual yield of the corresponding crops.

Table 18 - Reserve for increasing the volume of production by eliminating losses during harvesting

After taking measures to eliminate losses during the spring grain harvest, the identified possible reserve amounted to 5730.4 c.

Let us summarize the results of calculations of reserves for increasing crop production in Table 20.

Table 19 - Reserves for increasing production

By carrying out the above activities, the farm can receive an additional volume of production equal to 10,457.5 c.

The reserve for increasing the volume of production is determined by multiplying the average level of marketability by the profit received from the sale of a unit of production.

The reserve for increasing the sales volume of grain crops is:

The reserve for reducing losses from the sale of grain crops is equal to -21 cents.

Reserve for increasing sales volume from sunflower sales:

The reserve for increasing sunflower sales volume is 161 centners.

3.2 Reserves for profit growth and profitability level from the sale of crop products

The main sources of increasing the amount of profit are an increase in the volume of product sales, an increase in prices and a decrease in production costs.

Table 20 - Reserves for profit growth due to increased sales volumes

The identified reserve for profit growth is 32,900.7 thousand rubles.

Let's calculate the reserve for increasing the level of profitability. It is determined by the formula:

As a possible level of profitability, we will take the indicators of 2010, because this year the company had the best results of its activities.

Reserve for increasing the profitability level of grain crop production:

The identified reserve for profitability growth was 45%.

Let's determine the reserve for increasing the profitability of sunflower production:

The reserve for increasing profitability is 102%.

3.3 Ways to increase the effective marketing of products on the farm

Currently, the company sells most of its products to other organizations and markets.

The choice of distribution channels affects costs and profits. An enterprise that takes on all the functions must pay for them, and accordingly it receives all the income.

Currently, most manufacturers work through intermediaries who deliver the goods to the market and form the product distribution channel (also called the trade channel or marketing channel).

A distribution channel is a collection of interdependent organizations that make a product or service available for use or consumption.

Manufacturers who use the services of intermediaries receive certain benefits. Turning to intermediaries is explained by their unsurpassed efficiency in bringing goods to target markets. Due to their contacts, experience, specialization and scope of activities, intermediaries usually offer producers greater profits than they can generate on their own.

The role of the distribution channel is to move goods from producers to consumers. The channel eliminates the gaps in time, place and ownership that separate goods and services from those who would use them.

The efficiency of product sales on the market directly depends on the quality of the product. Therefore, it is necessary to implement various measures to improve it.

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