Optimization of Methods and Systems for Strategic and Operational Management Accounting in Agricultural Enterprises
The article focuses on the cost management accounting system as a basis for effective strategic and operational management and a guarantor for maximum profit. It examines various methods of cost management in agricultural holdings and enterprises. Characteristics of the methods are presented in the article. Such conditions for the use of methods as division of costs into variable and fixed, determination of main activities, continuous cost control, marketing forecasts, product competitiveness, the state of internal processes of the enterprise are considered. Direct costing, CVP-analysis and Standard Cost are examined in more detail. The calculation of the contribution margin from cattle breeding products and appropriate management document are presented. The article explores advantages and disadvantages of methods with appropriate recommendations for their use in agricultural enterprises. The calculation of the actual costs variances from standards is shown. Prerogative ways of improving the management accounting system in an unstable financial situation through the appropriate choice of methods and cost management system are defined.
Introduction of the Modern Methods of Assessing the Breeding Value of Cows in the Selection of Dairy Cattle in the Republic of Kazakhstan.
On the genetic improvement of animals, the need for decision-making takes place at the strategic, tactical, and operational levels. At the strategic level, this means defining a breeding goal, selecting a breeding system (selection or crossbreeding), as well as crossbreeding patterns, breeds, and lines. The current study aimed to analyze the breeding and genetic parameters of the dairy cattle in the Republic of Kazakhstan and introduce modern methods for assessing the breeding value of domestic and imported breeds of dairy cows. Research data were collected from primary zootechnical and breeding accounting (from the information and analytical system [IAS]), as well as experimental studies, visual assessment, measurements, and control milking of animals. In addition, biochemical studies of milk were conducted in this study. All animals were in the same conditions of feeding. The average milk yield per cow was 5,712±97 kg, with an average fat content of 3.83±0.02%, protein content of 3.28±0.01%, with the content of 339.6±54 thousand somatic cells. However, these data are obtained based on quarterly quality indicators of milk (fat content, protein, and the number of somatic cells), which raises doubts about the reliability of the results. It was found that the average index of the total estimated breeding value (EBV) for all breeds was 81. Among all breeds, the highest EBV was estimated at 84 in the Holstein cows (imported to the country).
Research requirements to reduce maintenance costs of civil helicopters
The maintenance problems faced by the operators of civil helicopters that result in high costs are documented. Existing technology that can be applied to reduce maintenance costs and research that should be carried out were identified. Good design practice and application of existing technology were described as having a significant impact on reducing maintenance costs immediately. The research and development that have potential for long range reduction of maintenance costs are presented.