BARQAROR IQTISODIY OʻSISH ORQALI AHOLI
TURMUSH FAROVONLIGINI OSHIRISH MASALALARI
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DETERMINING THE RESERVES FOR REDUCING THE COST OF
LIVESTOCK PRODUCTS AND IMPROVING THE QUICK ANALYSIS
METHOD
Menglikulov Bakhtiyor Yusupovich
Doctor of Science in Economics,
Professor of Department of Audit
Tashkent State University of Economics
E-mail: b.menglikulov@tsue.uz,
ORCID: 0000-0002-8926-1498
Abstract:
The article studies methods for determining and express
analysis of reserves for reducing the cost of livestock products. A conclusion
was formulated and proposals were made to reduce the cost of livestock
products and improve the express analysis method.
Key words:
livestock farming, livestock products, costs, expenses,
analysis, analysis methods.
Annotatsiya.
Maqolada
chorvachilik
mahsulotlarning
tannarxini
pasaytirish zaxiralarini aniqlash va tezkor tahlil qilish usullari tadqiq qilingan.
Chorvachilik mahsulotlari tannarxini pasaytirish va tezkor tahlil usulini
takomillashtirish bo`yicha xulosa shakllantirilgan va takliflar ishlab chiqilgan.
Kalit soʻzlar:
chorvachilik, chorvachilik mahsulotlari, xarajatlar, tannarx,
tahlil, tahlil usullari.
A number of regulatory legal documents have been adopted in our country
on the development of animal husbandry, accounting and analytical work in it.
In particular, of the President of the Republic of Uzbekistan dated January 28,
2022 «On the new strategy for the development of Uzbekistan in 2022-2026»
PF-60 [1], March 28, 2019 «On measures to fundamentally improve the state
management system in the fi eld of veterinary and animal husbandry» No. PF-
5659 [2], October 23, 2019 «On approval of the strategy for the development of
agriculture of the Republic of Uzbekistan in 2020- 2030» Decree No. PF-5853
[3] and «Measures for further development of animal husbandry, coordination
of network activity and improvement of eƬ ciency - activities» dated August
17, 2018 PQ-285 [4], March 18, 2019 «On measures to further develop and
support the livestock sector» No. PQ-4243 [5], March 3, 2021 «On further
support of the livestock sector by the state on additional measures» No. PQ-
5017 [6], dated February 8, 2022 «On approval of the program for the
development of the livestock sector and its branches in the Republic of
Uzbekistan for 2022-2026» No. PQ-120 [7], dated February 24, 2020
«Additional measure on the transition to international standards of fi nancial
reporting Decision No. PQ-4611 [8]. Implementation of the tasks specified in
these normative legal documents is considered one of the important issues.
Analysis of livestock products usually begins with the study of its level and
BARQAROR IQTISODIY OʻSISH ORQALI AHOLI
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dynamics, base and chain growth rates are calculated and graphs are drawn up.
Cost growth rates for each product type are compared with data from other
farms in the same production lines and average data for the region. As a result,
the tendency to change the price of agricultural products is determined and the
economic activity is assessed. If the level of production costs and the rate of
growth in the farm being analyzed are lower than the regional average or the
indicators of competing enterprises, then the activity of this farm can be
positively evaluated. Also, it is necessary to determine the difference of the cost
of each type of product from the plan. After that, the reasons for the increase in
the price of agricultural products are studied. Some of them are objective
reasons and do not depend on the company's activities. Others are subjective and
directly related to the level of management and the use of available
opportunities.
Currently, one of the objective reasons for the increase in the price of
products in agriculture, especially in animal husbandry, is the increase in the
price of industrial products (agricultural machinery, spare parts, electricity, oil
products, fodder, etc.), and another is the increase in labor productivity. is
relatively high.
However, along with these objective factors, subjective factors also play an
important role in the increase in the price of livestock products. In the conditions
of modern technical development and production technology, the cost per head
of livestock does not differ sharply in farms, but the productivity of livestock
varies significantly. Fixed costs per unit of output increase when livestock
productivity is low. Therefore, measures aimed at increasing the productivity of
livestock are one of the main factors for reducing the cost of products.
Partial mechanization of production facilitates the work process, but does
not provide a significant increase in labor productivity. Therefore, automation
and mechanization of production processes, effective use of machines and
devices is an important factor in reducing the cost of dairy products.
Organization of labor in animal husbandry is one of the main factors of
reducing the cost of products. When labor organization is at a low level, labor
resources, equipment, food, etc. are not used sufficiently, and as a result, they
are overspent per product unit. The introduction of advanced forms of labor
organization allows full and rational use of resource potential and leads to a
decrease in product costs.
The effect of production specialization on the cost of products obtained in
dairy cattle breeding is also significant. A reasonable level of production
specialization has a positive effect on the full use of land, labor and material
resources, resulting in a reduction in the cost of products.
Let's look at the impact of the most important of these factors on the cost of
the product. In dairy farming, the amount of fixed costs and the volume of
production depend on the number of livestock, and the factor model of product
cost in livestock farming can be given as follows:
BARQAROR IQTISODIY OʻSISH ORQALI AHOLI
TURMUSH FAROVONLIGINI OSHIRISH MASALALARI
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С =
А(ℎ𝑒𝑎𝑑)
Х (ℎ𝑒𝑎𝑑)
+ 𝑏
Table 1
Primary data for the factor analysis of the cost of milk production at the
farm "Azizjon", Kibrai district (2022)
Indicators
Plan
Actual
Difference (+, -)
Volume of milk production, ts
5325
5185
-140
Fixed expenses, thousand soums
283550
296740
13190
Average annual number of cows, head
175
173
-2
Average annual milk yield from one
cow, kg
3067
3000
-67
Fixed costs per head of cow, soum
1620290
1715260
+94970
Variable costs per 1 ts of milk, soums
293219
292172
-1047
The cost of 1 cup of milk, soum
345997
349347
+3350
*Calculations were made based on the data of the farm's business plan
for 2022 and statistical reports.
Based on the formula and table data given above, we calculate the effect
of factors on the cost of 1 t of milk:
Т
р
=
А(ℎ𝑒𝑎𝑑)р
Х(ℎ𝑒𝑎𝑑)р
+ 𝑏𝑝 =
1620290
30,7
+ 293219 = 345997
Т
х
=
А(ℎ𝑒𝑎𝑑)𝑎
Х(ℎ𝑒𝑎𝑑)𝑎
+ 𝑏𝑝 =
1715260
30
+ 292172 = 349347
Т
𝑐1
=
А(ℎ𝑒𝑎𝑑)р
Х(ℎ𝑒𝑎𝑑)х
+ 𝑏𝑝 =
1620290
30
+ 293219 = 347228
a) Due to changes in the productivity of cows:
∆Тх = Тм1 − Тр = 347228 − 345997 = 1231 𝑠𝑜𝑢𝑚
b) At the expense of changes in fixed costs per head of cow:
∆Т0 = Т𝑐2 − Т𝑐1 = 350147 − 347228 = 2919 𝑠𝑜𝑢𝑚
c) at the expense of variable costs:
∆Тб = Тх − Т𝑐2 = 349347 − 350147 = −800 𝑠𝑜𝑢𝑚
The obtained results show that the total change (increase) of the price of 1
ts of milk was 3350 soums compared to the plan. The sum of cow productivity
and fixed costs is not a significant factor affecting cost. The increase in the cost
of 1 t of milk compared to the plan was mainly due to the increase in fixed costs
per cow (2919 soums). Therefore, first of all, it is recommended to the
management of the farm to find ways to reduce fixed costs and increase the
productivity of cows as much as possible.
An increase in the number of livestock and an increase in the productivity
of livestock are the main sources of reserves for increasing the production of
livestock. Also, the development of the livestock sector is of great importance in
BARQAROR IQTISODIY OʻSISH ORQALI AHOLI
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improving the well-being of the population of our country. because with the
increase in the population, the demand for livestock products is also increasing.
In our country, it is necessary to rapidly develop animal husbandry by providing
the population with livestock products and the food industry with raw materials.
In order to develop animal husbandry, it is necessary to identify unused
domestic opportunities in each animal husbandry farm, analyze the state of
animal husbandry, and introduce the scientific results obtained on the basis of
the analysis into production. An important direction of providing employment to
the rural population is to increase the number of personal assistants and people
who are engaged in raising cattle on farms. Our government is paying great
attention to the development of animal husbandry. In our republic, effective
mechanisms have been created to sell large-horned cattle to the population, as
well as to farms through auctions, to provide them with preferential loans, and to
provide them with sufficient feed. Current analysis of the main indicators of
livestock farms and limited liability companies is important because the
production process in livestock farming continues continuously.
Currently, the development of the livestock sector in our country is mainly
carried out in 3 directions:
Direction I:
- allocation of microcredits for the purchase of livestock in order to
increase the number of livestock in farmers' and peasant farms;
- establishment of livestock, poultry, fishery and beekeeping subsidiary
farms under various organizations.
Direction II:
- in order to improve breeding work in the field, in addition to bringing in
foreign-bred cattle, increasing the level of coverage of artificial insemination of
cows and carcasses and the productivity of cattle;
- to increase the number of zoo-veterinary centers in order to further
expand zoo-veterinary services.
III direction:
- improvement of the feed base by effective use of available forage crops
and increasing crop productivity;
- organizing the sale of fodder, meal and shelukha products to the
population and farmers and farms through special branches.
In recent years, the government has paid great attention to increasing the
number of livestock, improving the breed, and strengthening the fodder base. In
today's operating livestock farms and limited liability companies, little attention
is paid to creating a business plan and forming the information in it based on
real market prices. In the production part of the business plan, they should plan
the number of heads by type of goods. The existing number of animals and their
changes are shown in the annual report of enterprises and statistical reports. the
actual number of livestock by type and group of livestock is compared with the
number of livestock in the plan and in previous years, and the level of growth
and fulfillment of the livestock population plan is analyzed.
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The only way to increase the production of livestock products is to increase
the productivity of animals. Productivity indicators are the average annual milk
yield from each cow, the wool sheared from each sheep, the daily weight gain of
young and fed cattle, the average number of eggs produced by one hen per year,
etc. The following factors affect the increase in the production of livestock
products: changes in the number of livestock and changes in the volume of
products obtained from one head of livestock.
The following indicators are used when the chain link method is used to
determine the effect of changes in the number of livestock and productivity on
the production of livestock products:
- gross product produced according to the plan;
- gross product actually produced;
- conditionally produced gross product (gross product determined by actual
livestock numbers and planned productivity).
In order to determine the effect of changes in the number of livestock on
the production of livestock products, the planned gross product is compared with
the conditionally accepted product volume. When the factors influencing the
production of livestock products were analyzed on the basis of practical data, the
following data were obtained (Table 2).
It can be seen from the table that the milk production plan on the farm was
not fulfilled by 140 centners. This was negatively affected by the decrease in the
number of cows and the decrease in productivity. As a result of the fact that the
number of cows decreased by 2 compared to the plan, the total amount of milk
produced decreased by 23 centners. The amount of milk obtained from one head
of cow was 67 kilograms less than the plan, which led to a decrease in the
volume of milk produced by 117 centners. It should be evaluated negatively.
Table 2
Analysis of the impact of changes in the number and productivity of
livestock on the production of gross livestock products at the farm
"Azizjon" in Kibrai district
Product
types
Livestock
(head)
Productivit
y (kg)
gross product (ts)
change in gross
product (ts)
acco
rdin
g to
the
plan
act
ual
ly
acco
rdin
g to
the
plan
actu
ally
acco
rdin
g to
the
plan
act
uall
y
condit
ional
gross
produ
ct
Tot
al
due
to the
numb
er of
livest
ock
At
the
expen
se of
produ
ctivit
y
Milk
175
17
3
3067 300
0
532
5
518
5
5302
-
140
-23
-117
Cattle of
all ages
215
21
2
141,3 139,
6
265,
6
266,
6
269,9 +1,
0
+4,3
-3,3
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added
weight
The actual weight gain of cattle of all ages increased by 1 centner
compared to the plan. This was positively influenced by the increase in the
number of head of cattle and the decrease in the annual added weight of each
head of cattle. This cannot be evaluated positively either. In order to increase the
number of livestock in the "Azizjon" farm, it is necessary to create a solid feed
base and use it efficiently. it is necessary to feed livestock on the basis of
scientifically based feed rations. The presence of enough nutrients and 105-110
g of protein in each unit of feed ensures the efficiency of using the feed.
Also, it is possible to increase the number and productivity of livestock by
increasing the yield of fodder crops in farmers, farms and homesteads,
abandoning planting of low-yielding crops and planting high-yielding crops,
feeding livestock based on the specified feed ration and improving the breed of
livestock. It is necessary to pay special attention to mutually concluded
contractual agreements when selling products based on the quality of milk
products and its fat content and other indicators to buyers and customers. At the
same time, the execution of contracts for the sale of livestock and poultry should
be under constant control.
In the process of analyzing the implementation of the herd rotation plan,
reserves for the increase in the number of head are determined. This is to reduce
the sterility of female cows, the animals die and transfer them to meat at a heavy
weight. In order to determine the stock of product production, it is necessary to
multiply the probable increase in the average annual head number by the
average annual effective productivity of one head in the relevant animal group.
As a result of breeding of barren cows, productivity decreases by about
50%, agricultural enterprises suffer huge losses. According to the data of the
zootechnical accounting book, when determining the reserve for increasing milk
production, it is necessary to determine the amount of milk lost due to 1 virgin
cow on average, and increase it by the amount of virgin cows exceeding the plan
or the estimated reduction. For example. In the farm, the number of cows
exceeding the plan was 50. Their average annual productivity is less than 14 ts.
Consequently, for this reason, milk production decreased by 700 ts (50x14).
This is a significant untapped reserve of increased production.
An important reserve for increasing the production of livestock products is
to reduce their mortality. A large loss of the product is due to diseases of
livestock, violation of the technological procedure. As a result, there are cases of
death of animals, forced slaughter, decrease in live weight gain, birth rate and
milk yield.
In the conclusion of the analysis, it is necessary to summarize the increase
in the production of products in the natural form for each species and in the
livestock industry as a whole, with an assessment of the value of all identified
reserves (in comparison and current prices). Identified reserves should be
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associated with specific and realistic measures for their application. In this case,
it is necessary to take into account the state of the feed base, available labor
resources, and markets for the sale of livestock products. He acquired an
additional 6,500 ts. will be needed. If the increase in production is related to the
increase in the number of livestock, this reserve should be connected with the
availability of space for livestock and the possibility of attracting additional
labor resources or increasing the level of mechanization of production processes
in livestock industries.
With the help of rapid analysis, control of the implementation of the
production plan, livestock productivity, herd rotation and feed utilization is
carried out in livestock farming.
A quick analysis of the execution of the milk and egg production plan can
be carried out on a daily basis. In the sheep breeding industry - during the period
of receiving products (sheep shearing, etc.); It is necessary to analyze the weight
of cattle every 10 days, every month based on the data of monitoring in the
fields of cattle breeding and fattening. Data on milk yield should be grouped
every five days by sectors and the farm as a whole, and the milk yield per cow
should be compared with the data on this date of the previous year and the
increasing result since the beginning of the year. The implementation of the plan
for the growth of animals is carried out on the basis of the monthly analysis of
the weight of each species and group. The cost of feed is the main part of the
product cost and is one of the main factors of livestock productivity growth.
Therefore, a quick monthly analysis of the feeding level and effective use of
nutrients in each network is of great importance. Such an analysis is carried out
on the basis of the data of the record of feed costs for each type and group of
livestock.
In short, in the process of quick analysis, the causes and consequences of
the decrease in the level of feeding and feeding of livestock should be studied,
and it is necessary to take measures to increase the efficiency of the use of feed
and fodder and to increase the volume of product production.
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management system in the fi eld of veterinary and animal husbandry». https://
lex.uz/docs/4259331
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dated October 23, 2019 «On approval of the strategy for the development of
agriculture of the Republic of Uzbekistan for 2020 - 2030».
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dated August 17, 2018 «On further development of animal husbandry, measures
BARQAROR IQTISODIY OʻSISH ORQALI AHOLI
TURMUSH FAROVONLIGINI OSHIRISH MASALALARI
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