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
E-mail: scarlet_water@mail.ru
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
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