Rafikova N.T.Bashkir State Agrarian University (BSAU), Ufa, Republic of Bashkortostan, Russian Federation rafikova163@rambler.ru ORCID id: not available
Bakirova R.R.Financial University under Government of Russian Federation, Ufa Branch, Ufa, Republic of Bashkortostan, Russian Federation stat69@mail.ru ORCID id: not available
Subject The article discusses quantitative and qualitative characteristics and methodological aspects related to the study of livestock production costs in the Republic of Bashkortostan. Objectives The aim is to improve the analysis of costs of livestock production in modern conditions. Methods The study employs various principles of scientific knowledge and the systems analysis. It rests on the case of agricultural organizations of the Republic of Bashkortostan, using the methods to analyze the structure and trends, average and relative values, indexes, groups, tables and graphs. Results We review factors affecting the livestock production costs, taking into account the directions for the livestock production development, provide a comprehensive assessment of the impact of changes in and structure of costs on changes in cost price, as well as the impact of the rate of resource consumption and prices on changes in cost for individual items. The study shows that the best estimates can be provided by a comparative analysis of average annual rate of dynamics and structure of production costs and the analysis of implementation stages of government programs for agriculture development. Conclusions It is crucial to monitor and audit agricultural expenses, energy tariffs, and perform a comprehensive analysis of production costs.
Keywords: cost, milk, breeding, fattening
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