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首页> 外文期刊>Экономика сельскохозяйственных и перерабатывающих предприятий >Improving expenditure accounting in livestock production.
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Improving expenditure accounting in livestock production.

机译：改善畜牧生产的支出核算。

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摘要

The Russian Ministry of Agriculture recommends classification of farm expenditure under 5 headings: materials, labour, social security contributions, depreciation, and others. More specifically, debit items should include livestock medicaments, feedstuffs, basic necessities such as petroleum products, services and labour provided from outside, organization of production, credit repayments, and livestock losses. In present-day conditions each enterprise can freely make its own classification. The official recommendations do not, however, provide for sufficiently precise categorization. The paper suggests 13 categories: feed grown and bought in during previous and current years, veterinary expenses, petroleum products, services from outside, lossesfrom fallen stock and other material expenses, labour remuneration, social security, depreciation, equipment repairs, services provided by auxiliary production units, general production costs, general farm expenditure, and miscellaneous. The official recommendations fail to take sufficient account of specialization, farm size, or volume of production. With some categories of livestock, whose growth and productivity are not quantified in terms of weight (such as horses and fur-bearing animals, and layingpoultry) expenditure has to be calculated on the basis of feed-days rather than units of weight gain.
机译：俄罗斯农业部建议将农业支出归为5类：材料，劳动力，社会保障缴费，折旧及其他。更具体地说，借项应包括牲畜药品，饲料，基本必需品（例如石油产品），外部提供的服务和劳力，生产组织，信贷还款和牲畜损失。在当前条件下，每个企业都可以自由地进行自己的分类。但是，官方建议并未提供足够精确的分类。该文件提出了13个类别：以前和当前年度种植和购买的饲料，兽医费用，石油产品，外部服务，库存下降和其他材料费用的损失，劳动报酬，社会保障，折旧，设备维修，辅助服务生产单位，一般生产成本，一般农场支出以及其他杂项。官方建议没有充分考虑专业化，农场规模或产量。对于某些类别的牲畜，其生长和生产力无法根据体重进行量化（例如马和毛皮动物以及产禽），必须根据饲料天数而不是体重增加单位来计算支出。

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