Совершенствование процесса оптимизации производственных затрат сельскохозяйственных кооперативов (на английском языке)

УДК 631

GUSSENOV BARKHUDAR Sh.

СОВЕРШЕНСТВОВАНИЕ ПРОЦЕССА ОПТИМИЗАЦИИ ПРОИЗВОДСТВЕННЫХ ЗАТРАТ СЕЛЬСКОХОЗЯЙСТВЕННЫХ КООПЕРАТИВОВ

Аннотация. В статье рассматриваются экономические функции, которые могут быть выполнены в рамках развития кооперативных форм хозяйствования, которые влияют на определенные показатели социально-экономического потенциала сельских территорий, оптимизации затрат на производство сельскохозяйственных кооперативов. В статье описывается дальнейшее развитие сельскохозяйственной кооперации с учетом оптимизации производственных затрат, влияние на нее выявленных факторов, которые будут способствовать аграрно - экономическому устойчивому развитию сельских территорий и устойчивой системе продовольственной безопасности.

Ключевые слова: сельскохозяйственные кооперативы, оптимизация издержек производства, устойчивое развитие, продовольственная безопасность, финансы и учет, экономическое развитие.

IMPROVING THE PROCESS OF OPTIMIZATION OF PRODUCTION COSTS OF AGRICULTURAL COOPERATIVES

Abstract. The article deals with the economic functions that can be performed within the framework of the development of cooperative forms of management that affect certain indicators of socio-economic potential of rural areas, optimization of production costs of agricultural cooperatives. The paper describes the further development of agricultural cooperation, taking into account the optimization of production costs, the impact on the identified factors that will contribute to the agricultural and economic sustainable development of rural areas and sustainable food security system.

Key words: agricultural cooperatives, optimization of production costs, sustainable development, food security, Finance and accounting, economic development.

The development of the domestic economy is now supported by the growth of the predominantly agricultural sector. In the context of modernization of the agro-industrial complex in 2017, only agriculture demonstrates high growth rates. Further development of this promising industry is possible only if its efficiency is ensured through the optimization of production costs [1]. Agricultural enterprises are gradually improving their overall financial situation compared to 2016, especially in livestock production, but resource prices for agricultural enterprises during 1990-2016. the prices of agricultural products increased by more than 21 times (including the denomination of 1996) and the prices of agricultural products increased by more than 5 times during the corresponding period. This indicates a significant loss of parity prices in the agricultural sector. The profits received by farmers against the background of deterioration of price parity (i.e. absence of influence of the price factor as a source of profitability) are indirect evidence of gradual optimization of expenses and intensification of production [2].

The situation which has developed in the domestic agrarian market bears threats of considerable loss of efficiency for the agricultural producer. In this regard, it should be noted the decline in world prices for grain, vegetable oils, sugar, dairy products, which in turn can restrain the growth of producer prices in the domestic market. At the same time, due to the devaluation of the tenge, prices for resources of predominantly imported origin are growing rapidly. Only the intensification of production will make it possible to increase the level of profitability by reducing resource intensity and increasing the yield (productivity) [3].

Methodology. In the process of the study were used General methods of research: methods of analysis of financial statements: horizontal, vertical, ratio, comparison, and other.

To study the optimization of production costs of agricultural cooperatives as a factor in the formation of a sustainable food supply system of Kazakhstan were used General scientific and special research methods:

- abstract-logical - in setting goals and objectives of the study;

- comparative analysis-in the analysis of data characterizing the role of cooperatives in providing employment and improving the welfare of the population of major agricultural regions;

- inductive and deductive methods-in identifying the role of optimization of production costs of agricultural cooperatives in the development of rural areas, the formation of a sustainable food supply system and relevant findings;

- mathematical-the identification of correlation between the efficiency of the cooperative and various factors [4].

Thus, the formation of costs depends primarily on the availability and price of land, labor and material and technical resources. All components in value terms are presented in the cost (table. 1).

Table 1. Cost structure in agricultural enterprises of the Republic of Kazakhstan, %

Source: compiled according to the statistics Committee of the Ministry of national economy (1990 – 2017).