METHODS TO CALCULATE UNUSED RESERVES FOR THE GROWTH OF PRODUCTION VOLUME AND PROFIT FROM SELLING ANIMAL PRODUCTION
Shmidt Yuliya Ivanovna
Tver State Agricultural Academy
Abstract. The article provides methods to calculate unused reserves for the growth of production volume and selling animal production (by the example of milk and live weight gain of cattle), to reduce production cost and increase profits from selling. Using this methodology by the example of a concrete organization of agricultural complex allows identifying missed opportunities in its sectoral industrial and financial activity.
Key words and phrases: неиспользованные резервы, объем производства и продаж, уровень товарности, цена реализации, себестоимость продукции, прибыль (убыток) от продаж продукции, unused reserves, volume of production and selling, marketability level, realization cost, production cost, profit (damage) from selling products
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References:
Smekalov P. V., Kosyakova L. R., Smolyaninov S. V. Teoriya ekonomicheskogo analiza: uchebnoe posobie. SPb., 2011. 288 s.
Shmidt Yu. I. Teoriya ekonomicheskogo analiza: uchebnoe posobie. Tver': Izdatel'stvo Tverskoi GSKhA, 2016. 135 s.