INTRODUCTION

1. Analysis current state and development of production at an agricultural enterprise.

1. Theoretical basis.
2. Brief production and economic characteristics of the enterprise.

2. Analysis of the cost of dairy products (milk).

2.1 Size, structure and dynamics of costs per 1 head and the cost of milk.

2.2 Influence of main factors on cost

2.3 Analysis of the reasons that influenced changes in costs and livestock productivity.

2.4 The influence of the cost of milk on its profitability,

on the financial results of the enterprise.

3. Ways and reserves of reducing the cost of milk and increasing the efficiency of its production.

Conclusions and offers

Bibliography

Applications

INTRODUCTION

The cost of production is the most important indicator economic efficiency agricultural production. It synthesizes all aspects economic activity, the results of using all production resources are accumulated. Its reduction is one of the primary and urgent tasks of any society, every industry, and enterprise. The amount of profit and the level of profitability depend on the level of product costs. financial condition the enterprise and its solvency, the amount of contributions to accumulation and consumption funds, the rate of expanded reproduction, the level of purchase and market prices for agricultural products.

The problem of cost reduction acquires particular relevance in modern stage. Finding reserves to reduce it helps many farms avoid bankruptcy and survive in a market economy.

An analysis of the economic activities of enterprises should play a major role in this, the main objectives of which are:

Exercising systematic monitoring of the implementation of the plan to reduce production costs;

Studying the influence of factors on changes in its level;

Identification of reserves for reducing production costs;

Objective assessment of the enterprise’s activities in using opportunities to reduce production costs and development of measures for the development of identified reserves.

The objects of analysis include:

1. the total cost of production,

including by industry;

2. costs per ruble of gross output;

3. cost of agricultural products;

4. costs per unit of production by item.

In this course work, the object of analysis is dairy products.

The purpose of dairy farming analysis is:

Study of patterns and assessment of the dynamics of the cost of milk;

Assessing the implementation of the milk plan;

Product level assessment;

Reserve for cost savings on production;

Assessment of business results;

Justification of plans and forecasts for the future.

The methods of economic analysis used are comparison, grouping, averages, etc.

1. Analysis of the current state and development of production in an agricultural enterprise.

1. Theoretical basis.

Each agricultural enterprise is faced with the task of increasing the volume of production and sales of livestock products to the state in the current five-year period. To achieve this, collective and state farms must constantly work to deepen and concentrate production, increase the breed composition of livestock, strengthen the food supply, create better conditions keeping and caring for animals, introducing advanced technology, progressive forms of organization and remuneration, and improving the skills of workers.

Unlike crop production, the supply of livestock products is less dependent on climatic conditions. This makes it possible to conduct economic analysis systematically, timely identify shortcomings in the organization of production, and promptly take necessary measures to eliminate them.

The main thing in the analysis of livestock farming is to determine the reserves for increasing the quality and improving the quality of products, reducing its cost. The main reserves for increasing livestock production are:

• Increased livestock productivity;
• Increasing the live weight of sold young animals;
• Elimination of animal mortality;
• Efficient use of feed;
• Improving conditions for keeping and caring for livestock;
• Compliance with zootechnical principles of herd reproduction.

It is important to know the features of livestock farming and, when analyzing, be able to highlight the main thing and reveal the complex relationships between factors and production results.

A sharp increase in milk production in the country is possible only on the basis of an accelerated transfer of dairy cattle breeding to an intensive path of development, widespread implementation intensive and waste-free technologies, strengthening integration within a single agro-industrial complex. At the same time, selection work to increase the productive hereditary potential of dairy cattle breeds bred in the country is of great importance, based on the use of modern achievements in genetics of other biological sciences, international cooperation in the exchange of the best genetic material, the organization of large-scale selection, the widespread use of computers to manage the selection process, etc. .d. Thus, as a result of the ongoing selection work with black-and-white, red-and-white, brown and red breeds of dairy cattle, it is planned to increase the average milk yield per cow to 5,000 - 7,000 kg.

In our country, a lot of work has been done to create a breeding system in dairy farming: breeding herds have been created, large breeding enterprises (stations) for artificial insemination have been built, the method of long-term storage of sperm is widely used in production, breeding centers have been organized for leading breeds; a network of research institutions on livestock breeding has been created.

To increase the milk productivity of livestock, two main factors are necessary:

1. improving the conditions of feeding and keeping animals.
2. increasing their genetic potential.

The rate of selective improvement of dairy cattle during purebred development can reach up to 1.5-2%, and the introduction of large-scale breeding programs into practice over the course of 10-15 years contributed to the annual increase in milk yield up to 100 kg of milk or more per cow.

The use of methods of popular genetics, electronic computing and other achievements of science and technology makes it possible to transform the selection of dairy cattle into a harmonious, scientifically based system that facilitates the rapid creation of animals and entire populations with high genetic potential for milk productivity in the conditions of industrial technology.

The introduction of genetic-mathematical methods and computer technology into breeding work requires a significant change in the thinking of specialists - livestock breeders, a combination of the selector's intuition with accurate calculations based on knowledge of the causes and consequences of the dynamics of heredity, variability, evolutionary process, etc. In this regard, there is a need to clarify the essence, goals and objectives of the main parts of the selection process, their modern content and implementation in working with dairy cattle to increase their productivity and breeding qualities, breeding new breeds, types, lines and families.

1.2. Brief production and economic

characteristics of the enterprise.

SEC "Russia" is located in the central part of the Kudymkarsky district, within the existing boundaries it was formed in 1977, the act for the right to use the land was issued in 1982.

The center of the SPK "Russia" is located in the village of Yurino. The regional center is Kudymkar. Distance to delivery points in Kudymkar - 3 km. regional center Perm -200 km. , to the Mendeleevo railway station - 102 km. , to the pier of Pozhvy - 98 km.

The total land area of ​​SPK "Russia" is 11846 hectares, the total agricultural land is 7944 hectares.

Of these - arable land - 6135 hectares;

Hayfields - 1583 hectares;

Pastures - 226 hectares;

Forest area - 2858 hectares;

Ponds and reservoirs - 254 hectares;

Other agricultural land - 790 hectares.

The production direction of the farm is dairy and meat, along with a well-developed grain farming sector, with the basics of seed production.

The organizational structure of management is territorial. The on-farm organization of the teams is as follows:

The first brigade is the village of Lopatino (milk, grain), the second is the village of Plotnikovo (milk, grain, potatoes), the third is the village of B. Serva (rearing of young cattle, grain production), the fourth is the village of Tarovo (milk, grain) ,

the fifth - the village of Peshnigort (milk, feed production), the sixth - the village of Vyrovo (cattle fattening), the seventh - the village of Stepanovo (milk, meat).

Livestock production of SPK "Russia" is represented by the number of cattle in 2002 in the amount of 1,703 heads, including 589 heads of black-and-white cows. All livestock are housed in five dairy commercial farms and two feedlots. The livestock buildings are in good and satisfactory condition, and new buildings are being built. They have fully mechanized water supply and cow milking. Feed distribution and manure removal have been partially mechanized. Feed procurement is completely mechanized.

Table 1 .

Analysis of an agricultural enterprise in dynamics

for 2000-2002 (milk).

Table 1 shows the analysis of the agricultural enterprise SPK "Russia" over 3 years. The cost of gross milk production in comparable prices in 2002 is 4878 thousand rubles - this is higher than in 2000 by 37.1%, compared to 2001 by 17.3%, the cost of marketable products in 2002 is also higher than in 2000 year by 61.2%, in 2001 - by 19.4%. According to Table 1, we can say that the land area decreases every year in a small amount, including arable land. The average number of employees is also decreasing from year to year, so in 2000 it decreased by 5 people compared to 2001, by 9 people compared to 2001, and there is also a decrease in the number of people working directly in agricultural production. This happens due to a number of reasons such as late payment wages, the lack of specialists in rural areas affects the qualifications of personnel, obsolescence of equipment, machinery, and so on. The cost of fixed assets decreases every year as equipment and machinery wear out, depreciation is charged, the cost of fixed assets decreases every year, and new technology not purchased or purchased in small quantities. Working capital is also decreasing every year. The number of cattle in 2002 increased due to animals being raised and fattened, while the number of cows decreased.

Table 2.

Composition and structure of commercial products of SPK "Russia".

According to Table 2. “Composition and structure of commercial products of SPK “Russia””, we can say the following that the cost of commercial products increases significantly every year, including milk. This means that the company is developing and selling its products. Milk accounts for 50 percent or more in the structure of commercial products, which means that the main product sold is milk.

Table 3.

The effectiveness and economic activity of the intensification of agricultural production in the Rossiya agricultural production complex for 2000-2002.

According to Table 3 "Efficiency and economic intensification of agricultural production in the agricultural production complex "Russia" for 2000-2002" we can draw the following conclusion that the enterprise operated profitably in 2002, whereas in 2000 the enterprise was unprofitable.

Table 4.

Key performance indicators of production and financial activities SPK "Russia".

According to Table 4 "The main performance indicators of the production and financial activities of SPK "Russia"" we can draw the following conclusion that the enterprise operated profitably in 2001 and 2002 compared to 2000, as evidenced by the indicator gross livestock production. It can also be said that the enterprise has increased capital-labor ratio and capital ratio, which indicates that the enterprise is developing and does not stand still. Also, according to the table, you can see an increase in livestock productivity, as evidenced by the milk yield per 1 average daily cow. Capital productivity is increasing, and capital intensity has decreased, which also indicates good organization of production.

2. Analysis of the cost of dairy products.

2.1 Size, dynamics and cost structure per head

and the cost of milk.

The economic efficiency of milk production is assessed using a set of natural and cost indicators.

Table 5.

Size, dynamics and structure of costs per 1 head of cattle.

According to Table 5 "Size, dynamics and structure of costs per 1 head of cattle in the agricultural production company "Russia", we can say the following that the costs of the entire main herd of dairy cattle are increasing every year and amounted to 59.9% in 2000, 2001 - 77.0 from the level of 2002 In the structure of costs, feed takes a large share, their share accounted for 50.85% in 2000, 2001 - 43.44%, 2002 - 51.53%. and fattening accounted for 3,853 thousand rubles in 2001, while in 2000 it was spent 2,278 thousand rubles, and in 2002 2,715 thousand rubles.

In 2002, costs decreased due to the high number of cattle, which amounted to 1,114 head in the reporting year, which is 349 head more than in 2000. , 2001 for 373 heads. Feed also accounts for the largest share in the cost structure. In the structure they make up 200-62.25%, in 2001 - 63.95%, in 2002 64.24%. Their share is increasing every year.

The cost of production is the most important indicator of the economic efficiency of agricultural production.

Table 6.

Calculation of the cost of 1 quintal of milk in SPK "Russia"

According to table 6. “Calculation of the cost of 1 centner of milk in the agricultural production company “Russia””, we can say the following that the cost of milk increases from year to year and this is facilitated by an increase in costs every year, mainly on feed and wages. The cost of 1 centner of milk increased in 2001 by 52.1 rubles compared to 2000 and by 26.9 rubles in 2002 compared to 2001. According to the indicator of milk received - it is clear that in 2002 it was received greatest number milk than in other years. This amounts to 97.5% by 2000; by 2001 - 94.0% compared to 2002.

2.2. The influence of the main factors on the cost of milk.

The cost of livestock products is influenced by the amount of costs per 1 head of livestock and the productivity of animals. The amount of costs per 1 head of livestock characterizes the level of production intensity. In conditions of intensification of agricultural production, investments in funds and labor will increase, but they must ensure an increase in animal productivity to a greater extent than the increase in costs, which will result in a certain economic effect.

According to Table 7. "Dynamics of the cost of livestock products in the agricultural production complex "Russia" we can draw the following conclusion that the cost of milk is growing every year, this is facilitated by an increase in the cost of feed, maintenance, labor and other costs. An increase in the cost of 1 quintal of milk in 2002 amounted to 35.4% or 79 rubles compared to 2000, and 12.1% or 27 rubles in 2002 compared to 2001. Milk yield per cow in 2001 decreased by 140 kg compared to 2000, increased by 248 kg compared to 2001.

Table 7.

Dynamics of the cost of livestock products SPK "Russia".

The cost of livestock production depends on two main factors - livestock productivity and the cost of its maintenance. The lower the cost per head and the higher the productivity of animals, the lower the cost per unit of production. Let's consider the change in the cost of livestock products depending on these factors in Table 8 "The influence of animal productivity and the cost of their maintenance on the cost of production."

Table 8.

Influence on the cost of production of animal productivity and costs of their maintenance (rub).

The deviation of the actual cost from the planned cost shows that the planned cost of milk is planned to be greater than the actual cost of milk. In 200 this deviation was 11 rubles, in 2000 -21 rubles, in 2002 - 83 rubles, and the increase in live weight in 2000 was and in 2001 it was planned to be almost 20 less than what was actually received, and in 2002 the planned figure exceeds the actual one by 64 rubles. This means that the plan was underfulfilled by 64 rubles. Including due to the productivity of animals, the deviation of the actual cost from the planned cost for milk in 200, the planned figures exceeded the cost of 1ts with planned costs and actual productivity by 22 rubles, and in 2001 and 2002 the planned cost was less by 26 rubles and 29 rubles, respectively. Costs per head in 2000 were 11 rubles higher than the cost of 1 centner with planned costs and actual milk productivity of animals, and in 2001 and 2002 the actual cost of 1 centner of milk was lower by 47 and 112 rubles, respectively.

2.3 Analysis of the reasons that influenced changes in costs and livestock productivity.

The cost of animal production is affected not only by the level of animal productivity, but also by the amount of products received: milk fat content, offspring weight, and so on. Therefore, when analyzing the cost of livestock products, it is necessary to establish the influence of product quality.

Quality indicators have been established for each type of agricultural product sold to the state. The higher the quality, the higher the selling prices per unit of production. Improving product quality is a great reserve for increasing sales volume and farm income.

The most important criterion for the quality of agricultural products is the content of useful substances in them. Indicators of milk quality include milk fat content. The current procedure for the acceptance of products by procurement organizations also provides for its assessment depending on freshness (milk acidity and others).

Table 9.

Analysis of changes in the cost of milk in SPK "Russia".

According to Table 9. “Analysis of changes in the cost of milk in the agricultural production company “Russia””, we can say that the cost of milk changed due to productivity when calculated using planned and actual indicators in 200 by 20.6 rubles, in 2001 - by 22.3 ruble, in 2002 - by 13.6 rubles, therefore in 2000 the planned cost of milk is higher than calculated, and in other years it is lower.The cost of 1 centner of milk in 2000 is higher than the cost of 1 centner of milk with planned costs and actual milk yield by 9.6 rubles, and in other years the cost of the actual cost of 1 centner of milk is significantly lower in 2001 by 43.2 rubles, in 2002 by 96.6 rubles. Due to the fat content of milk, the cost of 1 centner is actually lower than the cost of 1 centner of milk with actual costs, actual milk yield and planned fat content in 2000 by 15.3 rubles, in 2001 by 23.2 rubles, in 2002 by 47.8 rubles and this figure increases every year.You can also compare the costs per cow, they are increasing every year, while the highest milk yield per 1 cow was in 2002 - 3568 kg, which is higher than 2001 - by 248 kg and 2000 - by 108 kg. Although the fat content of milk in 2002 is the lowest, it is 3.74% compared to previous years. The highest fat content of milk was in 2000, it was 3.87%, slightly lower in 2001 - 3.85%.

In 2002, the highest milk yield per cow, therefore, the cost of milk in 2002 was the highest compared to previous years.

2.4. The influence of the cost of milk on its profitability and financial results

and enterprise profitability

To increase the efficiency of agricultural production, it is necessary not only to increase production, but also to rationally use it on the farm and distribute it through sales channels. In the process of selling products, revenue is transferred to farms, which should reimburse the costs incurred and ensure the receipt of profit necessary for further expanded reproduction. The most important results of the activities of each enterprise are profit and profitability, which depend mainly on product sales. At each enterprise, the sale of products must occur in accordance with the plan in terms of volume, range and timing.

Agricultural enterprises are interested in the rapid sale of their products, as this has a direct impact on the financial condition of the farm, helps strengthen its economy, and improve the working and living conditions of workers. Therefore, one of the most important issues of economics analysis is the analysis of the use and sale of products, financial results and profitability.

Table 10

Factor analysis of the profitability of milk production in SPK "Russia"

In Table 10 "Factor analysis of milk in the agricultural production company "Russia" the level of profitability depends on changes in average selling prices and unit cost of production.

Table 10 calculates the influence of these factors on changes in the level of profitability of milk production using the valuable formulation method:

The planned profitability of milk in 2000 was 29%, in 2001 - 15%, in 2002 - (- 1%), conditional profitability in 2000 was (- 23%), 2001 - 23%, 2002 - (- 1%) , actual profitability in 2000 (- 17%), in 2001 - 36%, in 2002 - 36%. Based on actual profitability, we can conclude that milk sales in 2000 were lower than the cost of 1 quintal of milk. As a result, the company selling milk suffered losses, i.e. became unprofitable and unprofitable. In 2001 and 2002, the SPK Rossiya enterprise operated with a profit and became profitable. This happened due to an increase in selling prices for milk.

The main source of information about the financial activities of an enterprise is financial statements- the financial condition of the enterprise is a complex concept that is characterized by a system of indicators reflecting the presence, placement and use of the financial results of the enterprise. The main source of information for analyzing financial condition is the balance sheet.

Table 11

Analytical balance of SEC "Russia" for 2000 - 2002.

Conclusion: According to Table 11 "Analytical balance sheet of SEC "Russia" for 2000-2002", we can say the following that the decrease in fixed assets and other extra-budgetary assets occurred due to depreciation of fixed assets and the lack of funds for the acquisition or renewal of them. Debt to the budget, extra-budgetary funds and suppliers and contractors arose due to the lack of profit, due to a decrease in the solvency ratio.

3. Ways and reserves of reducing the cost of milk and increasing the efficiency of its production.

Calculation of factors for reducing the cost of milk due to factors.

1. Actual volume of production and costs in the reporting year:

Milk - 21874 c;

Offspring - 645 goals.

The average annual number of cows is 589 heads.

Actual costs of production of main products (without

Costs for by-products) - 5534 thousand rubles.

2. Production reserves and costs for the planned year:

Milk - 22790 c;

Offspring - 646 goals;

The average annual number of cows is 604 heads.

Additional costs for increasing the number of cows - 140.9 thousand rubles. (5534 thousand rubles: 589 goals) x 15 goals..

3. Possible cost reductions in the coming year:

By reducing the cost of 1 centner of feed units per ruble

((38 x 604) x 5.68) = 128.07 rubles.

by reducing the rate of feed consumption to the planned

((38 - 40) x 46.9 x 604) = 177.46 thousand rubles.

due to an increase in labor productivity by 12%

((28.38 x 604) x 5.16) = 88.45 thousand rubles.

total cost reduction:

128.07 thousand rubles. = 177.46 thousand rubles. = 88.45 thousand rubles. - 393.98 thousand rubles.

4. Costs for the planned year:

5534 thousand rubles. = 140.9 thousand rubles. - 393.98 thousand rubles. = 5280.92 thousand rubles.

incl. for milk

((5280.92 thousand rubles x 90) : 100) = 4752.83 thousand rubles.

5. Reimbursement of the cost of 1 quintal of milk

4752.83 thousand rubles. : 22790 = 208.55 rub.

The possibility of reducing costs will be as a percentage of the level of the reporting year.

Bibliography

1. N.G.Dmitriev, M.Z.Basovsky, B.V.Aleksendrov and other compilers: “Breeding work”: Directory - M.: Agropromizdat, 1988.

2. I.A.Smirnov, V.M.Bochkarev, V.V.Berdnikov, F.N.Sharikov “Workshop on analyzing the economic activities of agricultural enterprises.” Textbooks and teaching aids for agricultural technical schools - M.: Kolos, 1977.

3. P.V. Smekalov, G.A. Oraevskaya “Analysis of the economic activities of agricultural enterprises”: Textbook. - M.: Finance and Statistics, 1991.

4. G. Savitskaya “Analysis of the economic activities of agricultural enterprises”: Textbook. 2nd ed. - Mn.: IP "Ecoperspective", 1999.

5. A.S.Smirnov " Coursework on economics, organization and planning of agricultural production." - M.:, "Kolos" - 1978.

6. F.K. Shakirov et al. “Workshop on the analysis of production and financial activities of agricultural enterprises”: Textbooks and teaching aids for technical school students - 2nd ed., revised. And additional - M.: Agropromizdat, 1989.

7. Annual reports for 2000-2002 SEC "Russia"

8. Business plans (production and financial plans) for 2000-2002. SEC "Russia"

Ministry Agriculture Russian Federation

State unitary educational institution higher and professional education

Perm State Agricultural Academy named after academician

D.N. Pryanishnikova

Department of Information Technologies and Computer Engineering

Test on the subject: Information Technology in economics

On the topic: “Electronic payment technologies”

Performed

economics student

faculty of correspondence department

specialties 060900

"Economics and management of AP"

Syrkanova Vera Vladimirovna

code Ek-2002-595

checked

S.F. Tyurin

Plastic card as a payment instrument. 2

Types of payment cards. 2

Issuers and acquirers. 4

POS terminals. 8

ATMs. 9

Processing center and communications. 10

List of used literature.

1. The essence and objectives of economic analysis.
2. Methods of economic analysis.
3. Classification of economic analysis.
4. The content of economic analysis at the enterprise.

1. Economic analysis is a set of methods for studying economic phenomena and their interrelations, identifying factors affecting various aspects of the reproduction process. The subject of the analysis is the production and financial activities of enterprises, and its goal is to increase the economic efficiency of production.

Analysis tasks:

●evaluation of the implementation of production and financial plans, especially for the current period (which is at the same time pre-planned);

●identifying positive results in the work of the enterprise, studying the conditions and methods for achieving them, summarizing the experience of leading workers and introducing it in other areas of production;

●identification and measurement of reserves at all stages of production, elimination of reasons that interfere successful work and use of available opportunities;

●justification and verification management decisions

2. There are two groups of methods of economic analysis: traditional and mathematical.

Traditional techniques: comparison; absolute, relative and average values; groups; indexes; elimination; summation of leading relative indicators; recalculation of planned values; balances.

Mathematical: methods of elementary mathematics; classical methods of mathematical analysis; econometric modeling; matrix models; methods of mathematical programming; game theory; queuing theory.

Comparison- the most common method of analysis. Each indicator has meaning only in comparison with another. Comparison methods:

Reporting indicators with planned data makes it possible to determine the degree of fulfillment of the planned task and evaluate the quality of the planning itself;

The actual indicators of the economy with the standard ones allow you to control costs in order to identify savings or overuse of resources in the production of products;

The reporting indicators of the analyzed enterprise with average data for the administrative district makes it possible to determine the place of the enterprise being studied among other farms in the district;

Actual indicators over a number of years reveal trends in economic processes;

When comparing indicators, the following requirements must be observed: unity of cost measures (calculation in comparable prices, sales prices of the base period, etc.); the unity of the time periods for which the compared indicators were calculated; unity of methodology for calculating these indicators.

In the analysis process, absolute, relative and average values ​​are used.

Absolute values reflect the size of a particular phenomenon in units of mass, volume, area, cost, etc. and are expressed accordingly (in meters, hectares, rubles, etc.).

Relative values reflect the relationship between two quantities of the same type; one of them is taken as the basis for comparison (for 1, for 100%). The form of expression of relative indicators can be different: coefficient, percentage, etc.

Average values are used to characterize a set of homogeneous phenomena. A simple arithmetic average is used if all parts of the population occur once or have the same weight. Thus, the average monthly wage of a group of workers is determined by adding their earnings and dividing the resulting amount by the number of workers. Chronological averages are calculated in the same way, for example, the average yield over several years (the yield indicators for individual years are added up and the sum is divided by the number of years).

Weighted arithmetic averages are calculated when calculating averages over several heterogeneous elements that have different specific weights in the aggregate. This is how the average crop yield, animal productivity, and labor productivity are determined.

Groups used for a detailed study of a set of farms (district, region, zone); they allow you to find patterns economic development. An important condition for using this method is the correct choice of grouping characteristics; they must reflect the essence of the phenomenon being studied and reveal its essential aspects.

Indexes reflect changes that occur over time (for example, a price index is the ratio of the price of a certain type of product in a given year to the price of the previous year). In economic studies, indices usually characterize the dynamics of indicators consisting of heterogeneous parts, brought into a comparable form. This is how they study, in particular, the average change over a period in the volume of produced or sold products, product costs, labor productivity, etc.

Elimination- this is the exclusion of the influence on the studied indicator of all factors except one. It is assumed that the factors change independently of each other: first one changes, and all the others remain unchanged; then two change, then three, etc., while the rest remain unchanged. This way you can determine the influence of each factor on the value of the indicator under study separately. In economic analysis, this method is used in two versions: chain substitution and absolute differences.

The most common method is chain substitutions. In this case, a number of conditional values ​​are calculated, assuming a change in one, then two, three, etc. factors.

Balance method used in analyzing the provision of an enterprise with material means of production, as well as its financial condition. Using comparison, surplus or shortage of funds or products for normal activities is identified.

The widespread use of mathematical methods is an important direction for improving economic analysis and increasing its practical effectiveness.

Methods of elementary mathematics used in ordinary, traditional economic calculations when justifying resource needs, accounting for production costs, developing plans, projects, in balance sheet calculations, etc.

Methods of classical higher mathematics are used not only within the framework of other methods (for example, mathematical statistics or mathematical programming), but also independently. Thus, factor analysis of changes in many economic indicators can be carried out using differentiation and integration.

Econometric methods arose at the intersection of three fields of knowledge: economics, mathematics and statistics. They are based economic model- a schematic representation of an economic phenomenon or process using a series of mathematical dependencies.

Input-Output Model. This is a matrix model built according to a checkerboard pattern and allows you to visualize the relationship between costs and production results. Convenience of calculations is the main feature of matrix models. This is important when creating systems for computer processing of production planning data.

Mathematical programming methods can be used to solve a wide variety of problems in production and economic activities. Their value for economic analysis lies in the fact that they allow one to assess the intensity of planned targets, obtain estimates of the scarcity of production resources, etc.

Game theory is the basis for creating mathematical models for making optimal decisions in conditions of uncertainty or conflict of several parties with different interests.

Queuing theory allows you to obtain quantitative parameters of queuing processes that depend on random factors. Thus, any of the structural divisions of an enterprise can be represented as an object of a service system, connected in a complex and ambiguous way with other divisions.

3. Economic analysis of an enterprise’s activities is divided into internal (managerial) and external (financial). The first is intended exclusively for information and analytical support of enterprise management, the second is also important for external consumers of information. This division is similar to the division of accounting into managerial and financial.

Economic analysis is a management function, and according to their role in the management process, they distinguish between prospective (forecast), operational and current (retrospective) analysis. Economic analysis is also classified:

by subjects conducting analysis(management and economic services, owners and economic management bodies, suppliers, buyers, audit firms, credit and financial authorities, etc.);

frequency(annual, quarterly, monthly, ten-day, daily one-time analysis);

methods of studying the object of analysis(comprehensive, systematic, cost, comparative, continuous, selective analysis, etc.);

degree of automation of computing work(manually, on a computer, etc.).

During the analysis, a wide variety of information sources are used, which make it possible to study the production and economic activities of the enterprise, give an objective assessment of its results, identify achievements and shortcomings, determine the volume of unused reserves, outline ways for their implementation, and take the necessary measures to improve various aspects of the enterprise’s activities. These sources can be divided into accounting and non-accounting. Accounting data includes accounting, statistical, operational accounting and reporting data, selective accounting data, non-accounting data includes materials of laboratory control, tax service inspections, external and internal audits, permanent production meetings, meetings labor collectives, press data, explanatory and memos, correspondence with a higher organization, with financial and credit authorities, as well as information obtained as a result of personal contacts with performers.

4. Economic analysis of the enterprise includes sections:

Economic conditions of the enterprise;

Resource potential;

Production program of the main industries;

Cost of agricultural products;

Financial results;

Financial condition of the enterprise.

■ Analysis of the economic activities of any enterprise begins with the study of natural and economic conditions. Natural conditions are characterized by water and temperature regimes (average annual precipitation, average annual air temperature); terrain; soil types (humus content, responsiveness to different kinds fertilizers, soil quality); water resources (network of water sources, water availability, water quality, compliance with environmental requirements); natural vegetation (presence of forests, botanical composition and nutritional value of grasses of natural hayfields and pastures).

Economic conditions include, first of all, the location of the farm and its transport capabilities. Its distance from regional and district centers, processing plants, railway stations and water marinas is established. These distances significantly affect the production activities of an agricultural enterprise, the level of costs of selling products, and the standard of living of the rural population.

■When analyzing the size of an enterprise The following indicators are used: the cost of gross agricultural production; area of ​​land, including agricultural land; cost of basic and working capital, number of livestock and poultry, average annual number of employees, etc. This is studied in dynamics and compared with the size of other enterprises in the same zone (or region) and approximately the same production area.

The organizational structure of the economy is determined by the number of production units: departments, teams, farms, subsidiary and auxiliary production. The size of these divisions is characterized by physical indicators: the number of employees, land area, livestock, as well as product output in physical and value terms. The analysis establishes to what extent the actual sizes of the units correspond to those recommended for a given zone and a given type of farm. Then they consider the composition and size of auxiliary and auxiliary industries, their relationship with the main one. As a result, ways to simplify the organizational structure of the enterprise are determined based on optimizing the number, location, subordination and size of divisions.

To determine the specialization of a farm, direct (structure of marketable products) and indirect indicators are used (structure of gross output, labor costs, fixed assets of production, perennial plantings, crops, conditional livestock by type). They find out to what extent the existing combination of industries meets natural and economic conditions, whether additional industries contribute to or hinder the development of the main one, whether their size is sufficient to effectively use the means of production and labor.

When analyzing intensification, indicators are used that characterize both the level of production intensity and the results and effectiveness of intensification.

The level of intensity is determined based on costs in agriculture (the sum of production fixed assets and current production costs without depreciation per unit of land area; livestock density; the amount of organic and mineral fertilizers applied per 1 hectare of arable land; the volume of tractor work per 1 hectare, etc. ).

The result (efficiency) of intensification is measured by the amount of gross agricultural output per 1 hectare of land, 1 average annual employee or 1 person-hour of labor costs, capital productivity, amount of profit, and level of profitability.

Then the growth rate of intensity indicators is compared with the growth rate of effective indicators characterizing the results and effectiveness of intensification; the higher the latter, the more efficient the intensification process is. Intensification indicators are also compared by year and with other farms of similar specialization, located in similar natural and economic conditions. Special attention pay attention to the extent to which the enterprise’s performance has improved due to an increase in investments in means of production and labor.

When analyzing the security of an economy with fixed production assets, we first consider the deviations of the reporting year from the plan and the base period for such basic indicators as capital supply and capital-labor ratio. It is also advisable to compare these indicators with advanced farms and average regional data.

The provision of certain types of fixed assets is determined by comparing actual data with standard values; There are some features that need to be taken into account. So, for example, when analyzing the provision of a farm with tractors, combines and other agricultural machines, their actual availability is compared with the need for them to carry out the most important agricultural work in the best agrotechnical terms and with good quality. The provision of livestock premises is determined by comparing the actual livestock at the end of the year by sex and age groups with the availability of livestock places on farms.

To improve the economic efficiency of using fixed assets, it is important to improve their structure. For this purpose, they study the changes that occurred in the reporting year, primarily in the ratio of the active and passive parts of fixed assets.

When analyzing the size, structure and provision of fixed assets, changes over the years, the reasons and feasibility of these changes are identified, the achieved level of equipment is assessed in comparison with similar enterprises in the district or region.

In the current economic conditions, analysis of indicators of the condition of fixed assets (wear and service rates) and their reproduction (renewal, disposal and growth rates) is of paramount importance. The latter characterize the intensity of turnover; the excess of the rate of renewal over the rate of disposal indicates the expanded reproduction of fixed assets.

The most important general indicator of the efficiency of using fixed assets is capital productivity. This indicator in the analyzed farm is compared with data from previous years, with average data for the region and leading farms.

It is also important to identify inactive equipment and the presence of unnecessary machines of outdated designs. Excess means of labor should be sold to other farms or mothballed, which can significantly improve capital productivity indicators.

Analysis of the use of the machine and tractor fleet is carried out using the following system of indicators: average annual output per 1 standard tractor; average shift and average daily output; shift ratio; tractor fleet utilization rate.

To calculate the influence of these factors on the volume of work of the tractor fleet, the chain substitution technique can be used.

When analyzing a farm's supply of labor resources, the actual availability of workers by category and profession is compared with the planned demand. Particular attention is paid to the provision of the economy with tractor drivers, drivers and other personnel of mass professions.

In qualitative analysis labor resources it is necessary to analyze their changes by age, gender, education, work experience, and qualifications.

To characterize the movement work force study the dynamics of the following indicators:

hiring turnover ratio (the ratio of the number of people hired to the average number of employees);

turnover ratio for retirement (the ratio of the number of employees who quit to the average number of employees);

staff turnover rate (the ratio of those who quit based on at will and for violation of labor discipline to the average number);

coefficient of constancy of the enterprise personnel (the ratio of the number of employees who worked the whole year to the average number).

When analyzing the use of labor resources, they study the structure, level and seasonality of their use, the level of labor productivity and its payment.

An analysis of the structure of labor resources makes it possible to identify their distribution by industry, the proportion of managers, specialists and service personnel in the total number, the ratio of permanent, seasonal and temporary workers.

The use of labor resources should be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund; Such an analysis is carried out for each category of workers and for the farm as a whole.

The efficiency of the use of labor resources in general for the economy, its divisions and industries is evidenced by the indicator of labor productivity.

The level of labor productivity is compared with the planned, as well as with its level for previous years and in advanced enterprises. At the same time, reserves for its growth are identified and measures are planned to improve the use of labor force.

It is important to compare changes in labor productivity over the years with changes in the level of wages. When analyzing the wage fund, the absolute and relative deviation of its actual value from the planned one is calculated. The relative deviation is defined as the difference between the actually accrued salary amount and planning fund, adjusted for the coefficient of fulfillment of the production plan.

Then it is necessary to identify the reasons for changes in the actual wage fund for certain professions, types of crop and livestock products. Here, too, the growth rate of labor productivity is compared with the growth rate of wages.

■Execution analysis production program in crop production- the most important part of the economic analysis of the enterprise. Studying the plan implementation indicators for crop output and yield allows not only to identify and use current reserves, but also to outline specific measures for the development of the industry for the future.

The analysis begins with a consideration of gross output indicators for individual crops in physical terms and for crop production as a whole - in value terms. The influence of two main factors on the gross harvest indicators is determined - the size of the sown area and the level of yield (using chain substitutions or calculating absolute differences).

The structure of sown areas also has a great influence on the gross yield of products. The greater the share of high-yielding crops in it, the higher the other equal conditions gross output. Therefore, it is advisable for each group of crops (cereals, vegetables, feed, etc.) to also determine the influence of the structure of sown areas.

After assessing the gross yield of agricultural crops for the economy as a whole, for individual teams and production units, each of the listed factors is studied in detail. Thus, the size and structure of sown areas depends on the specialization of the farm, on sales volume, on-farm demand for it (for seeds, for animal feed), market conditions, the availability of land, labor and material resources, the economic efficiency of growing individual crops, etc.

Then they analyze the size and structure of the enterprise’s land fund and determine the level of plowing of the territory. Particular attention should be paid to the structure of crops and perennial plantings. To do this, compare the sown areas under individual crops and their share by year and in comparison with the plan, and in horticultural farms - also with the one established for the year of suitable development of the project. They also analyze the varietal composition of crops and compare it with the recommended ratio, find out the reasons and feasibility of existing deviations

They can be caused by changes in production specialization, unfavorable natural conditions(death of crops or plantings), organizational reasons (lack of seeds, planting material, equipment, labor, etc.).

When analyzing crop yields, 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 and harvesting, etc. are taken into account. The dynamics of crop yields over a long period of time is studied and it is established what measures the farm uses to achieve her rise.

The analysis is completed by identifying reserves for growth in crop production.

The analysis of the implementation of the livestock production program begins with determining the level of implementation of the plan as a whole for the farm, using comparable prices in 1994. Then the achieved level of production for the main types of products is assessed.

The yield of gross livestock production is influenced by a large number of factors: the supply of animal feed and its quality, housing and feeding conditions, the breed and structure of the herd, the availability of qualified personnel, the level of comprehensive mechanization, the level of zootechnical and veterinary preventive work. At the same time, they all influence the yield of products through two main factors - the size of the livestock and its productivity. Their impact can be assessed using the techniques of chain substitutions or absolute differences.

The size of the average annual livestock is influenced by the implementation of the livestock output plan, herd reproduction rates and the availability of animal feed. To analyze the state of reproduction of the herd, a system of indicators is used that characterize its individual stages: the degree of insemination of the breeding stock, the degree of growth of cows, the level of litter mortality, the business yield of young animals, the level of barrenness of queens, the level of livestock culling, the level of provision of the herd with replacement young stock.

When analyzing the implementation of the herd reproduction plan, it is necessary to consider the implementation of tasks to increase the number of livestock and poultry, which is calculated at the end of the year. To do this, the actual population is compared with the planned population, as well as with the population of the previous year. The structure of the herd has a big influence here, so it also needs to be considered in dynamics.

Among the productivity factors vital importance has a level of animal feeding; The supply of animal feed and feeding rations should be analyzed. The latter consist of two parts: maintenance feed, which ensures the normal functioning of animals, and productive feed, on which productivity depends. The greater the share of productive feed in the diet, the higher the productivity of livestock, and vice versa.

The analysis of livestock production is completed by calculating the reserves for its growth.

■Analysis of product costs is carried out over a number of years; find out the intensity of the planned target for cost reduction and the level of its actual implementation in the reporting year. For this purpose, the following indicators are calculated.

1. Costs for the planned volume of production at cost:

actual last year;

planned reporting year.

2. Costs for the actual volume of production of products of the reporting year at cost:

actual last year;

planned and actual reporting year.

3. Planned and actual increase in production costs to the level of last year.

One of the main general indicators of cost is the cost per 1 ruble. gross output (the ratio of the total cost of production and sales of products to the cost of gross output produced in current prices). It is influenced by factors such as production volume, its structure, unit variable costs, fixed costs, selling prices for products.

The analysis process examines the structure of all production costs. Grouping by elements is necessary in order to determine the material and capital intensity of products. If the share of wages decreases and the share of depreciation increases, then this indicates an increase in the technical level of the enterprise and an increase in labor productivity. The share of wages also decreases if the share of purchased feed, seeds and other means of production increases, which indicates an increase in the level of cooperation and specialization of the economy.

The analysis of the cost of individual types of products begins with a study of its level and dynamics; For this purpose, base and chain growth rates are calculated and graphs are drawn. Rates of growth production costs for each type of product are compared with data from other farms of the same production area and with the average for the region. This way you can identify trends in cost changes and give an overall assessment of the farm’s performance.

When analyzing the main factors influencing the cost of a unit of production, a factor model is used. Using the method of chain substitutions, the influence of the main factors on the deviation of the actual cost level of 1 ct is measured. products from planned.

In further analysis, it is necessary to study in more detail the reasons that had a positive or negative impact on each cost item, taking into account the influence of quantitative and cost factors. Particular attention is paid to items that occupy the largest share in the structure of the cost of crop and livestock products.

Cost reduction reserves are formed mainly from the following sources: elimination of overexpenditure on individual cost items for each type of product; reducing the cost of auxiliary and service production services provided to the main production; activation of reserves for growth of gross output; eliminating overexpenditures on individual items of general production and general business expenses.

■Analysis of the financial results of an agricultural enterprise begins with consideration of profit, its dynamics and structure, determining deviations of the reporting year’s indicators from the planned and data for the previous year. In a normal situation, the largest share in the total profit is occupied by profit from the sale of products, works and services. Therefore, when analyzing, we first study the factors influencing its change - the volume of products sold, its structure (range), cost, prices. The influence of these factors on the amount of profit can be calculated by calculating absolute differences.

An increase in the volume of products sold can have both a positive and negative impact on profits. An increase in sales of profitable products leads to its growth, while unprofitable products lead to its decrease.

The structure of products sold can also have a positive and negative impact on profit. If the share increases by more than profitable types products in the total sales volume, then the amount increases; on the contrary, with increasing specific gravity low-profit or unprofitable products, it is reduced. Reducing costs also contributes to profit growth. "

The level of selling prices and the amount of profit are directly related: as the price level increases, the amount of profit increases and vice versa.

Next, you should analyze the change in profit from the sale of certain types of products due to three factors: volume of product sales, cost and average selling prices. The influence of these factors is measured by chain substitution or absolute differences.

After this, you need to study in detail the reasons for changes in the volume of products sold, cost and price for each type of product. The volume of sales depends on the volume of production and the level of marketability. The identified reserves for increasing production will also contribute to sales growth.

The total cost of goods sold consists of production costs and sales costs. Therefore, factors reducing production costs are simultaneously factors increasing profits.

Sales prices are influenced by a number of reasons: product quality, the situation in its sales markets, sales deadlines, and inflationary processes. When identifying reserves for growth of average selling prices, each of these factors requires special consideration.

Profitability indicators characterize both financial results and the efficiency of the enterprise as a whole. They are necessarily used in comparative analysis and assessment of the financial condition of the enterprise. To do this, they study the dynamics of profitability indicators, compare them with planned ones and with data from other farms. The factors influencing their level are analyzed in detail.

Reserves identified during factor analysis of sales volumes full cost and average selling prices, make it possible to determine the reserves for increasing the profitability of production of individual types of products and the enterprise as a whole.

■ Analysis of the financial condition of the enterprise

The financial condition of an enterprise is characterized by its ability to finance its activities; it depends on the availability of financial resources necessary for its normal functioning, financial relationships with other legal entities and individuals.

To assess the financial condition, data on the assets and liabilities of the enterprise are compared.

During horizontal analysis determine absolute and relative changes in the values ​​of balance sheet items for a certain period, and the purpose of vertical analysis is to study the structure of assets and liabilities of the balance sheet. By comparing changes in assets and liabilities, we can draw a conclusion about through what sources new funds came and in what assets they were invested.

Of particular importance is the analysis of balance sheet liquidity, for which all assets of the enterprise, depending on the degree of their liquidity (speed of conversion into money), are divided into groups:

A1 – most liquid assets - cash(DS - 260), short-term financial investments (KFV - 250);

A2 – quickly realizable assets – accounts receivable (DZ 230) less than 12 months;

A3 – slowly selling assets – inventories and costs excluding deferred expenses (Зз) (210 +220);

A4 – difficult to sell – non-current assets (Extraordinary A - 190)

Liabilities are grouped according to the degree of urgency of the corresponding obligations:

P1 - the most urgent obligations - accounts payable and loans not repaid on time (KZ -620);

P2 – short-term liabilities (short-term loans and borrowings (Short-term loans - 610) +630 dividends

660 others;

P3 - long-term liabilities - long-term loans and borrowings (Long-term loans - 590);

P4 – permanent liabilities - equity – (490) (490 + 640 + 650)

own capital income of future periods reserves

worth the expense

The balance is considered absolutely liquid when: A1 > P1; A2 > P2; A3 > P3; A4< П4.

Liquidity rule: excess of assets over liabilities - the first three inequalities,

the excess of equity and other permanent liabilities over hard-to-sell assets is the fourth inequality. It means that due to own funds the enterprise must fully form non-current assets and partially (at least 10%) cover the need for current assets.

Assessing financial stability allows external subjects of analysis (especially investors) to determine the financial capabilities of an enterprise for the long term. At the same time, financial independence from external sources is of great importance; therefore, the ratio of debt, equity and total capital is studied from different positions.

One of the criteria for assessing the financial stability of an enterprise is to determine the surplus or lack of sources of funds for the formation of reserves and costs (material revolving funds).

Depending on the indicators of the provision of inventories and costs with own and borrowed sources, three types of financial stability are distinguished:

1. Absolute stability(rare) Zz ‹ SOS + credits, Koss › 1

Inventories and costs are less than the sum of own working capital (SOC) and bank loans for inventory items, and the ratio of supply of inventories and costs with sources of funds is greater than one.

2. Normal stability Zz = SOS + loans

Inventories and costs are equal to the sum of own working capital and bank loans for inventory items.

3.Unstable financial condition of Zz › SOS + loans

The balance of payments is disrupted, but the possibility remains of restoring the balance of means of payment and payment obligations by attracting temporarily free funds into the turnover of the enterprise (reserve fund, accumulation and consumption fund), bank loans, temporary replenishment of working capital, and the excess of accounts payable over accounts receivable. Inventories and costs exceed the amounts of own working capital and bank loans.

Financial stability is considered acceptable if the following conditions are met:

●- the amount of inventory and finished products equals or exceeds the amount of short-term loans and borrowed funds involved in the formation of reserves. Inventories + products > Short-term loan.

●- the amount of work in progress and deferred expenses is equal to or less than the amount of own working capital. Nezav.pro-vo + consumable bud.per. ‹ SOS

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Analysis of the production and economic results of the agricultural enterprise Sadchikovskoye LLP

To the main economic indicators the work of an agricultural enterprise includes: the average annual cost of fixed assets, the area of ​​agricultural land, average number employees, cash revenue (cost of marketable products), costs of sold products, profit, profitability. These indicators over three years are presented in Table 7.

Table 1. - Main production and economic indicators of the activity of the enterprise LLP "Sadchikovskoe"

Based on the data in Table 7, it should be noted that Sadchikovskoye LLP is a large-scale agricultural enterprise - the number of employees of the enterprise in 2009 was 346 people, the area of ​​agricultural land was 10,904 hectares, the cost of fixed assets was more than 235 million rubles, and compared to the previous year 2008, the value of fixed assets increased by 125 million rubles. or more than double.

This farm is profitable and provides a positive level of profitability. The profit level is not stable and subject to fluctuations. Moreover, during the period under review, the level of profitability is only growing and increased from 11.9% to 3.5% or by 23 percentage points.

This is explained by the increased riskiness of agricultural production, high dependence on natural and economic conditions, and skillful actions of management in recent years.

It is also worth noting the increase in revenue and costs against the backdrop of a reduction in the number of personnel in the organization. This means increasing the productivity of the remaining workers on the farm.

Dismissal of workers occurs due to the reduction of some unprofitable activities.

The analysis of the activities of enterprises begins with the study of production volumes and the rate of its growth. The main task of the enterprise is the most complete provision of the demand of the population with high-quality products.

The main tasks of analyzing the volume of production and sales of products are:

Assessment of the dynamics of the main indicators of volume, structure and quality of products;

Determining the influence of factors on changes in the values ​​of these indicators;

Identification of reserves for increasing production and sales of products;

Development of measures for the development of on-farm reserves.

The volume of production can be expressed in natural, conditionally natural and cost indicators, in units of labor intensity.

The main indicators of production volume are gross and marketable output.

Gross output is the cost of all products produced and work performed, including work in progress and intra-economic turnover.

Commercial output differs from gross output in that it does not include the remains of work in progress and on-farm turnover and is expressed in current selling prices (without value added tax).

Currently, in many enterprises, if there is no on-farm turnover and remains of work in progress, gross output coincides with commodity output.

The direction of an enterprise's production activity or specialization is determined by the main sources of its income, therefore, to determine it, it is necessary to analyze the structure of its marketable products (Table 8).

Livestock farming is represented only by dairy cattle. The impact of sales of livestock products (milk) on total revenue is insignificant and does not exceed 0.03% of total revenue.

As can be seen from the table, the farm has not been engaged in meat cattle breeding or pig breeding for at least three years.

Table 2. - Structure of the enterprise's commercial products

As follows from Table 2, the surveyed enterprise is a typical agricultural producer of a crop profile: agricultural products account for about 95%, almost entirely from crop production.

As will be shown above, this creates some difficulties in organizing a system for preserving and increasing soil fertility. However, given the possibilities modern technologies production of organic fertilizers, this problem can be circumvented. The following will show in detail how.

In addition to agricultural production, the company sells purchased goods, industrial products (brick, timber), provides work and services ( transportation, construction). However, the total value of these activities does not exceed 5%.

Thus, the main activity on the farm is crop production. Of course, the profitability of production is respected, but the principles of balanced development and diversification of activities are not followed, which can lead to negative consequences in the future.

The most profitable type of activity on the farm is crop production - 76.5% profitability. Sunflower is in second place in terms of profitability (66.3%), but in first place in terms of the absolute amount of profit it gives to the farm. Soybean production turned out to be quite profitable (37.7%), a trial sowing of which the farm carried out in 2008. The provision of other services by the farm to third-party organizations and individuals is also quite profitable - 35%.

Processing and production of agricultural products (cheese, milk), trade in purchased goods have a satisfactory level of profitability - from 10 to 23%. It is impossible to make a recommendation to expand the production of sunflower as the most profitable crop. The area of ​​its crops already far exceeds agrotechnical permissible standards. Sunflower greatly depletes the soil; re-sowing sunflower in the same field is allowed no earlier than eight or ten years later.

Cultivation of grain crops is risky, especially winter crops. But their area cannot be reduced due to agricultural technology requirements, since they are good predecessors for other crops. Grains can be cultivated in one field for two to three years in a row, and it is winter grains that provide the highest yields.

Thus, the importance of crop rotation in the biological protection of crops from weeds, diseases and pests is very great. Practice shows that this so-called sanitary role of crop rotation will also manifest itself with the specialization and intensification of agriculture, under conditions of intensive use of fertilizers and irrigation.

Analysis of crop production

1. Meaning, objectives and information

providing analysis of product production

crop production

The volume of agricultural production is one of the main indicators characterizing the activities of agricultural enterprises. Its value determines the volume of product sales, and therefore the degree to which the population’s needs for food and industry’s need for raw materials are met.

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. Therefore, the analysis of the enterprise’s activities must begin with a study of the volume of production, in particular crop products (Fig. 11.1).

Gross crop production Overall

farm

production units

production

divisions

Crop size and structure

Crop yield

Rice. 1. Flowchart of analysis of crop production

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 ee 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,

The main source of information for analyzing the production of crop products is the 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. For operational analysis, primary documents are used.

2. Analysis of the dynamics and implementation of the crop production plan

It is advisable to begin the analysis of crop production by studying its dynamics, as certain species, and in 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 over the past 5-10 years. Based on these data, basic and chain growth and increment rates are calculated. (Table 1)

Table 1

Analysis of the implementation of forecast data on crop production

Data on the volume of production per 100 hectares 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 individual teams and 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 (Table 2).

table 2

Based on this comparison, we can conclude that the production plan in the crop production industry is being fulfilled not only for the entire farm, but also for individual teams.

At the next stage of analysis it is necessary to establish factors and reasons, changes in production volume. 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. 2).

Gross production

Size and structure of sowing

large areas loss of crops crop yields

Farm specialization climatic soil quality

State order conditions

Market conditions due to climate change

Availability of land, labor farms conditions

AND material resources

On-farm

Need to fertilize fields

In the i-th type of product

Cost-effectiveness quality and variety of seeds

Production of the i-th type of product

(product yield, profit per 1 ha. Timing and methods of sowing

labor intensity, etc.) and cleaning

Processing quality

Liming and

Soil gypsum

Crop rotation

Pest control and

Plant diseases

Rice. 2. Structural-logical model of the factor system of the volume of crop production

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 factorial model of the actual gross harvest of a particular type of crop production has the following form:

where BC is the gross harvest of products in physical weight;

S - crop area;

Sg - area where crops died;

Y - crop yield, c/ha.

This is an additive-multiplicative type model. To measure the influence of factors, you can use the methods of chain substitution, absolute differences and relative differences. We will consider the methodology for calculating their influence using the data in Table. 3

Table 3

Initial data for factor analysis of the gross harvest of grain crops

To determine the degree of influence of each factor on the gross harvest, you can use the chain substitution method:

ВС 0 = (S Q - Sгo) уо = (!200 - 0) 28 = 33,600 c;

BC conv 1 = (S1 - Sgo)" yo = (1250 - 0) - 28 = 35,000 c;

VS conv2 = (S1 – Sg1) U 0 = (1250 - 30) 28 = 34,160 c;

VS, = (S1 – Sg1) Y 1 = (1250 - 30) 30 = 36,600 c.

Total change in grain production BC = BC1 - BC 0 = 36,600 - 33,600 = +3000 c,

including due to changes:

a) the size of the sown area - 35,000 - 33,600 = +1400 c;

b) destruction of crops - 34,160 - 35,000 = -840 c;

c) yield - 36,600 - 34,160 = +2440 c.

The same results can be obtained using the absolute difference method:

Meas.BC S = (S1 – S0) Y 0 = (1250 -1200) -28 = +1400 d;

Measurement BCg = (Sg1 - Sg 0) Y 0 = - (30 - 0) 28 = -840 c;

Meas.VS U = (U1 - U 0) (S1 – S g1) = (30 - 28) (1250 - 30) = +2440 c

Total +3000 c

The calculation using the relative difference method is done as follows:

Balance of factors: 1400 - 840 + 2440 = +3000 c.

Similar calculations are made for each crop (Table 4).

Table.4

Calculation of the influence of factors on the gross yield of crop products

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