At calculation of technological prime cost it is necessary to know a place of final formation of production expenses. Naturally, the field has to become such place. The French-field is the only place where there is a formation of the general production expenses on cultivation and cleaning grain, and that place where these expenses are subject to distribution between initially received types of production of a grain field.
By results of cleaning, the thresh and separation receive not grain and grain waste as it is written down in Methodical recommendations, and grain and straw (polova). Therefore, the sum of production expenses spent for cultivation and cleaning of grain culture has to initially will be distributed on grain and straw (polova) in the initial credited weight. In this case it will be the first type of cost of products of a grain field. It in the theory designate technological prime cost, that is caused by production.
The first type of prime cost is called by A. P. Kucherin – technological. The second – production. The last represents technological prime cost plus additional costs for bringing this product to consumer properties necessary to the enterprise.
The first look – the information necessary for fixing of the course of production and level of costs of production which is not demanding reaction from employees of management, passing the head and sent directly to accounts department of the organization. Can serve examples of such information data on the actual costs of production within existing rules of expenses. Such information is transferred to computers which will transform it, and create the rezultatny information used for drawing up the reporting and its analysis.
However in Methodical recommendations it is written down that prime cost of grain crops needs to be estimated on grain free – a field (current or other place of primary side job), and on straw French-point of storage that according to A. P. Kucherin, it is inadmissible.
For this purpose first of all the internal reserves connected with increase of efficiency of use of the earth and equipment, improvement of the production technology, strengthening of labor discipline, broad introduction of progressive forms of the organization of work, methods of performance of working processes are put in action.
The third type of prime cost – full (commercial). Production prime cost plus additional costs for realization is its part. This type of prime cost is inherent only in products.
About 60-70% of crops of a spring-sown field have to be concentrated in trekhpolny zernoparovy crop rotations. Concentration of production of commodity grain of a spring-sown field in trekhpolny zernoparovy crop rotations will help each economy to provide itself with high-quality high-quality seeds with a potential of productivity at 30-40% above, than at seeds which they have today, will allow to increase production of high-quality commodity grain with the minimum expenses and by that to strengthen the economy.
Now there was also such difficulty interfering maintaining the standard account as inflation. Naturally, in the conditions of inflation to keep standard account very difficult. Only is reliable natural indicators on which it is necessary to lean. Cost sizes should be corrected quarterly, if not monthly. And, obviously, inflation will become the most essential factor of cost deviations.
It is necessary for the solution of problems of agricultural production, increase of its efficiency, in my opinion, along with other measures, to provide transition of the earth to a private property and distribution of private methods of housekeeping. Transfer of property and together with it transfer of responsibility to individuals will be caused by considerable changes in management of the agricultural enterprise and its economic indicators.
For example, objects of planning and the accounting of production expenses are grain winter and summer crops and in a section of cultures. Thus grain and grain waste on all cultures, including on leguminous became objects of calculation of product cost for some reason only.