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ИД «Финансы и кредит»






International Accounting

Management analysis of cost effectiveness of beef cattle breeding and its determinants

Vol. 23, Iss. 10, OCTOBER 2020

Received: 31 August 2020

Received in revised form: 21 September 2020

Accepted: 1 October 2020

Available online: 15 October 2020

Subject Heading: Managerial accounting

JEL Classification: С15, D24, М21, O13

Pages: 1149–1161


Titov N.L. Tatar Institute of Retraining Personals of Agribusiness (TIRPA), Kazan, Republic of Tatarstan, Russian Federation

ORCID id: not available

Nizamutdinov M.M. Kazan State Agrarian University (Kazan SAU), Kazan, Republic of Tatarstan, Russian Federation

ORCID id: not available

Iskhakov A.T. Kazan State Agrarian University (Kazan SAU), Kazan, Republic of Tatarstan, Russian Federation

ORCID id: not available

Subject. This article analyzes the meat production of the Republic of Tatarstan and the respective enterprises' competitiveness. The article discusses principles and measures to enhance the effectiveness of beef cattle breeding, and identifies its determinants.
Objectives. The study aims to determine key directions for enhancing the effectiveness of the beef cattle breeding sector and its development.
Methods. The study is based on comparison, systematization and generalization of data, and the methods of economic and statistical analysis.
Results. To evaluate to what extent the meat productivity of cattle depends on its determinants and how they correlate, we performed a correlation and regression analysis by addressing the multiple correlation. We built a multiple-factor correlation and regression model of business activity of agricultural enterprises in the Predvolzhskaya Natural and Economic Zone for 2019. We figured out that 500 young growing cattle and livestock constitute the optimal size of cattle breeding enterprises in the Predvolzhskaya Natural and Economic Zone in the sampled population.
Conclusions. The cost effectiveness of the overall agricultural production and certain types of products mostly depends on the scale of key sectors presented in agricultural enterprises and the extent of production concentration. In the market economy, the stable and effective performance of agricultural enterprises mainly depends on the relationship between the production and reprocessing of products. The findings can be used to outline methodological principles of the agricultural production economics, effectiveness, attain and increase the appropriate competitiveness of beef cattle breeding enterprises.

Keywords: cost effectiveness, beef cattle breeding, cost of fattening, cattle, set of indicators


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