Scholarly record

ON ACCOUNTING FOR THE COSTS OF BREEDING TRIBAL BIOLOGICAL ASSETS IN RUSSIA

Irina Kurochkina, L. Mamatova, N. Bystrova

Abstract

Tribal business in Russia has a long history and positive experience in breeding adapted to the local climate high-yielding breeds of cattle. After the collapse of the Soviet Union, tribal activities were conducted, mainly with the use of imported material, which led to the decline of domestic cattle breeding. Currently, there is a stabilization in the field of breeding activities and a gradual increase in its quality characteristics. This is confirmed by a number of analytical indicators calculated by the authors on the basis of annually published official statistical collections on breeding work. Achieving high performance indicators of breeding activities is impossible without a qualitative accounting of costs in this area. At the present time, the specifics of accounting for the breeding of tribal biological assets have not been sufficiently studied. The reasons and consequences of insufficient attention to these problems are substantiated in the article. The purpose of the study is to develop a methodology for accounting the costs in breeding livestock for business processes. It contains a new structure of business processes in breeding tribal biological assets, including the selection of the business process "Breeding Production". Based on this, an algorithm is proposed for grouping and distributing direct costs in accordance with established norms for feed requirements and the keys for distributing indirect costs for maintaining the main herd and calves for growing. The use of the author's methodology increases the efficiency of cost management, the effectiveness of breeding production, including ensuring the quality of pedigree cattle breeding. The method is approved in the really functioning breeding farms of the Yaroslavl region of the Russian Federation.

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