Agricultural Science Euro-North-East

Scientific journal
of the North-East Regional Agricultural Scientific Centre

Phone (8332) 33-10-43
(8332) 33-07-21
Fax: (8332) 33-10-25
Address: Kirov, Lenin's street, 166-a

Economic efficiency of use of arable land in horse breeding industry

Pages: 73-79.

Suleymanova A.I., post-graduate

Bashkir State Agrarian University, Republic of Bashkortostan, Ufa, Russia


Breeding herd industry is leading industry for the Republic of Bashkortostan, which allows to maximize the use of hard-to-pasture. The data of agricultural department of Abzelilovsky region of Bashkortostan are used for economic foundation of effectiveness of pasture's use in horse herd farming. Because of the insufficient attention to the questions of distribution of costs and calculating the cost it is difficult to assess objective of the economic efficiency of the production of various types of products of industries. Forecast of effectiveness of certain types of industries must be carried out on the marginal income (MI). As the main means of production in agriculture is the land and more specifically, arable land, it's wise to calculate the MI is not just on the unit, or head, but per 1 ha of arable land. To give more intuitive comparison and analysis obtained from the branches of profit, we had first been calculated first production program at the actual size of the industry, and later versions of programs production and sales – by taking into account the total unit cost of production and on the basis of accounting "truncated" unit costs. When the program production on the basis of accounting "truncated" unit cost is higher profit compared with the first (actual) version by 42.4 %, and compared with the production program by taking into account the total unit cost - by 0,5 % (or 1,1 million rubles). Thus, we have proved cost-effectiveness evaluation of certain products on the basis of accounting "truncated cost" rather than by taking into account the total unit cost. We can also say safely based on our calculated data that horse breeding contributes to the development of other livestock industries, at the expense of better use of natural grassland and arable land release, which leads to increased production of marketable crop production. Horse breeding – it is not "incidental" industry, but effective agri-business.

Keywords: horse breeding, economic efficiency, arable land, marginal income, fixed and variable costs, "truncated" cost price


1. Suleymanova A.I. Osnovnye problemy razvitiya konevodcheskoj produktsii v Respublike Bashkortostan [Basic problems of development of horse-breeding production in the Republic of Bashkortostan]. Nauka molodykh – innovatsionnomu razvitiyu APK: materialy VI Vseross. nauch. -prakt. konf. molodykh uchenykh.Ufa: Bashkir State Agrarian University, 2013. pp. 261-265.
2. Suleymanova A.I. Povyshenie ekonomicheskoy effektivnosti raspredeleniya zatrat na predpriyatii [Increase of economic efficiency in the allocation of costs in the enterprise].1st International scientific conference «European Applied Sciences: modern approaches in scientific researches». Stuttgart, Germany: ORT Publishing and «Premier», 2012. pp. 313-316.
3. Askarov A.A., Askarova A.A. Obosnovanie proizvodstvennoy programmy agroformirovaniya na osnove dokhodnosti pashni. [Justification agro-formation production program based on the profitability of arable land]. Agrarnyy vestnik Urala.  2010. no. 3 (69). pp. 6-8.
4. Kharisova A.I. K voprosu ischisleniya sebestoimosti kumysa. [On the question of calculating the cost of kumys]. Student i agrarnaya nauka: materialy IV Vseross. studencheskoy konf. Ufa: Bashkir State Agrarian University, 2010. pp. 268-269.
5. Razvitie agropromyshlennogo kompleksa munitsipal'nogo rayona Abzelilovskiy rayon Respubliki Bashkortostan na 2014-2016 gody. [Agro industrial complex development of municipal district Abzelilovsky of Republic of Bashkortostan in 2014-2016]. [electronic resource]: [municipal program: approved. the head of administration of the municipal district Abzelilovsky district RB: №3277 from 10.25.2013 of]. v. Askarovo, mode of access: (date accessed 12/23/2014).
6. Vladimirov N.I., Cheremnyakova L.N., Lunitsyn V.G., Kosarev A.P., Popelyaev A.S. Kormlenie sel'skokhozyaystvennykh zhivotnykh [Feeding of agricultural animals]. Barnaul: Publishing ASAU, 2008. 211 p.