Renders quality of the made production on marketability of milk, important value: protein content, fat, acidity, a bacterial obsemenennost, a mechanical contamination, grades, an absolute exit of oil and protein, existence of the inhibiting and neutralized substances.
Repair of these or those buildings, and also other types of works and services are carried out by the third-party organizations and own workers build shops. If works and services appear the third-party organizations, on the basis of "The act of the performed works and the rendered services" the enterprise pays the invoices made by the supplier.
Accounting in agriculture is urged to supply with the necessary information on the course of productions, on performance of plan targets, to promote safety of farms, to strengthening of cost accounting, profitability growth, increase of efficiency and improvement of quality of work. All listed it is possible to reduce it is integrated to two functions assigned to the account: information and control.
It is made by the storekeeper on sterns. At the end of the month the total amount of the spent forages on the yards, farms, reporting persons, etc. is removed. Forages are given from a warehouse on farms in value terms and belong on expenses.
Apparently in drawing, in OPH "Minsk" 91-94% of the made milk are realized, other part is taken to workers into the account of compensation, and also on a vypoyka to calfs. Milk to the procuring organizations is realized, including. To the Kostroma dairy combine.
Accounting - the main source of information on work of the enterprises, about the course of the performed plan targets. It fixes all changes happening in production, supplying and marketing activity i.e. gives necessary information on a circulation of means in the course of expanded reproduction at the agricultural enterprises. All happening changes in economic activity of the enterprises are realized in accounting for the purpose of active impact on improvement of their work.
Thus, for increase of production efficiency of milk in OPH "Minsk" it is possible to increase gross production at the expense of internal reserves, namely: economical expenditure of forages and growth of efficiency of animals. At the expense of these reserves production of milk will increase by 5 091,8 centners.
Activity of the enterprise is directed on achievement of profitable production. Profitability is, the characterizing economic indicator defining production efficiency. Results of expenses not only live and last work, but also quality of the realized production, level of the organization, production and management are reflected in it.
Quality of milk is created in the course of production, and considered only at realization and consumption. The economy has no possibility of determination of quality of all made agricultural production so far. It creates certain difficulties in identification of the reasons and factors which are negatively influencing quality of production.
In OPH "Minsk" the concentrated feeding type with high content of juicy forages and the insignificant maintenance of the rough. The silo share in diets has to be lowered to 9 - 12%, and hay is increased to 22-25%. Hay - a natural forage for cows and the most well influencing both efficiency of animals, and their general state. The share of rough forages in OPH "Minsk" of very low 7%, it has to be increased to 28 - 30%. Imbalance of a diet is explained by that the economy feeds cows not with that than it is necessary, and on what means are enough for those. Rational use of forages as in the return case, irrational use of forages leads to their overexpenditure is important for increase in dairy efficiency and in a consequence of it prime cost of milk increases.