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The economy of agricultural enterprises - Andriychuk V.G.

12.5. Minimization consumption from fishery reserves and factors polypropylene vikoristannya working capital

From the front material vidomo, what is the most frequent part of the working capital is found in viral reserves. To clarify the need for security without faultlessness. Economists and managers have long been convinced that the lack of integrity can be secured because of the sacrifice of supplies of material values. Alya oskilki hinged stocks with an economical look є freezing clothes, then it’s obvious that the greatest state-owned effect can be reached for the smallest amount sufficient for normal functioning.

In practical robots of agricultural enterprises, the minimal reserves of the warehouse storage and working capital are recognized in the process of normalization. The essence of the yoke is that according to the skin element of normative werewolf interests, an indivisible standard is established: according to material values ​​- to natural and penniless viraz, by funds to obigu - to vartisnomu virazі.

The indivisible standard of working capital is the minimum demand for the next type (element), so I can keep the robot working without interruption. The full norm of working capital for production is designated as the sum of indivisible standards, and I’m looking for the right image for the whole of the resource.

In agrarian enterprises, the norm for working capital requirements is given up to the “Methodological recommendations for the norm for working capital for agricultural enterprises of the agro-industrial sector” (K., IAE UAAN, 1998).

When normative viral reserves are kept in mind, the oath of virobodnogo living in іх vіdpovіdnogo element (good, otrutokhіmіkatіv, dead skinny) and hourly discovery (zavantazhenenya) is taken into circulation. The reserve norm (Nr) on the basis of material values ​​is recognized by the formula:

Hp = M • K,

de M - hour znachodzhennya dermal appearance of viral stocks in circulation; To - koofіtsієnt growth accustomed to skin type stocks.

The hour of the discovery of the reversed orders (of the type of reserve) in circulation and the price of change:

M = D: Pf,

de D - richna zvazhennost zavantazhenіst vіdpovіdnogo species virobnichih reserves in circulation. Shchob її visnoziti, need of living at the skin quarter, multiply the resource by the day of the previous year in circulation and the results obtained from all quarters of pidsumuvati; Pf - richna need for revolving hickey (wart virobichno living hickey for rick).

Koefіtsієnt growth of living revolving sickness (K) is as follows:

K = D: Dk,

de Dk - calendar zantanzhenie revolving mischief in circulation, yak dorіvnyu є a good part of the wartosty virobnicho surviving misfortune for rіk at 365.

The norm for the skin type of virobodic stocks (N) is calculated by the formula:

Н = С • Нр,

de S - the sum of the mid-day residency of a revolving problem, which can be seen as a part of the business life of the resource for the 365 rick.

Behind the imposed normative formulas, only the first scheduled rik is spent, and on offensive rock it is possible to set the percentage of the viral freedom of the viral companion for the formula:

Npr = (N: Vz) • 100,

de Vzs - the wart of the surviving negotiable hassle for the river.

Table 12.2


Вихідна інформація


At once





Virobnicho lived on naphthoproducts, UAH


51 255


64 906

217 462

Days in circulation






The rosette is as follows: DK = 217462 • 365 = 79 373 630;

D = 4301 • 334 + 51255 • 245 + 97000 • 153 + 64906 • 61 = 32 794 275;

K = 32 794 275: 79 373 630 = 0.413;

M = 32,794,275: 217,462 = 150.8;

Hp = 150.8 • 0.413 = 62.3;

C = 217 462: 365 = 596;

H = 596 • 62.3 = 37 131;

Npr = (37 131: 217 462) • 100 = 17.1%.

For this reason, we’ll notice the norm for young creatures of birds, birds and creatures for adults, the need to keep up with the rate of reverse concerns for the skin type of creatures with a hat to keep up to the middle of the month (to keep a clear plan of time) depreciation of the main concerns). The norm is to cover the number of bartosts (sobartosti) of one head for the most goals, the yak has been transferred to Kinets rook according to the planned turnover of the herd, but also to the many live creatures in Kinets rok to the planned collection of the centner.

The norm on incomplete virobnitstvo is set in the rosemary of actual vitrates of musical fate, which are adjusted for a certain seasonality (approximately 0.85 in roslinnitsvy). The rosrachoon is conducted according to the skin appearance of the unfinished virobnitstva.

The norm for stocks of finished products is denoted at the middle of the last minimum surplus of finished products for the actual sales of products from the wholesale market. The norm for the planned circulation for the groshovy virazі rozrahovuetsya as much as the planned liability for the realizatsії products on the norm for the standard viras. Average minimum surpluses mean the same arithmetic sum of surplus finished products for quiet months, in some stinks they were lower than the actual average value of the surplus.

The norm for rozrahunki iz from sales people (robots, servants) of business means as follows: on the other hand, the cost of the actual average liabilities, the realization of the products and the average cost of the goods during the week. The first of these indicators is to list the sales obligations for sold products at 365, and the other - for business days at the time of sale and at least one of them. To many of the first indications on the other, install a bag of Vilnius koshtіv gospodratnosti in rose-trees. We then want to recognize the rate of return on sales. As a rule, the total value of the actual cost is 100%. The rate of return on expenses is higher.

Norms for feed and pre-installation are fully set aside for the obligation of planned consumption of the cob of rock before the possession of the right to drive from the overnight insurance stock. Zrozumіlo, which is the minimum need for such a resource. The yak has already been designated, the stagnation of the Silkospodarsky virobnitz of natural minds makes sense of the need for the accumulation of significant above-standard food reserves for the precipitation of unpleasant weather minds in May period.

The norm for the establishment and planting material is to become apparent, on a regular basis for planned consumption for growing crops, and on insurance fund (10-15% of non-residential consumption).

Rozglanyuti pidkhid to the norm of the working capital of the graves for the apparently stable prices, the lack of decline in the interruptions and interruptions in the post-agrarian agricultural enterprises with the most material resources.

In the minds of high rates of inflation, the tactics of business are formally reflected in the form of formulations of werewolf concerns and of normalcy. According au-Perche, through Shvidky znetsіnennya gotіvki agrarian pіdpriєmstvam vigіdno її materіalіzuvati in virobnichі reserves (pal'nite, mastitis, dobriva, otrutohіmіkati toscho) stvoryuyuchi yaknaybіlshy nadnormativny stock oskіlki vtrati od zamorozhuvannya koshtіv in Tsikh stocks will Mensch, nіzh vtrati scho zumovlyuyutsya znetsіnennyam gotіvki Insider of inflation. There is one more reason why you should try to do this economically and vividly - there is a deficit in the okremi and see the working capital funds in the industry, in addition to energy, spare parts. For the failure of the winery, the lack of agility of agricultural products and their resources at the time of the May period. There is no need for excess reserves at any time, if the winnings are possible for such a dowry (the manifestation of the highest cost and partner, you can sell a short resource). Zrozumіlo, scho factor of deficiency negatively on the form of viral reserves and methods, if inflation is in days.

In another way, Shvidky zrostannya tsіn on Promyslova i sіlskogospodarsku produktsіyu and takozh tarifіv robot i Hotel, scho nadayutsya agrarian pіdpriєmstvam, zbіlshennya Pay pratsі pratsіvnikіv yak kompensatsіyny Zahid od vtrati pokupnoї spromozhnostі groshovoї odinitsі, INSHI Show negativnoї dії іnflyatsіynih protsesіv zumovlyuyut nemozhlivіst establishing obґruntovanih the standards for reverse issues for the public partners, and later, for the total amount of the standard for consumer property as a whole. In fact, in the minds of inflation and hyperinflation, the standards for reverse interests are rightly set aside for these elements, as they can be butraded in natural form.

Significant number of victories of working capital can be reached without a hitch in a twelve-month turnover. I want to be thankful to the state thanks to the natural and biological factors, but to the agricultural enterprises, which still have a lot of reserves for accelerating the circle given to the resource. So, large reserves are accelerated in the turnover of circulating assets, krivuyut in a short period of virobnitsva in tvarinnitsvy і zvdyaki іnvіdіvіvіvіdіvіvіvіvіyvіy increase tvarіn on іх doroshuvannі і vіdgodіvlі. For example, according to the average annual growth rate of pigs from 200 to 350 g period per year (hour of production) to healthy mash, say 100 kg, a decrease of 40.2% (from 16.5 to 9.7 ms.). The increase in average annual growth on the road and the large horny slimming from 400 to 650 g for healthy livestock 450 kg makes it possible to pass the hour of viral work by 38.5% (from 26.7 to 16.4 ms.).

An important factor in increasing the efficiency of working capital in rural areas, accelerating circulation in new, more productive and more efficient varieties, as well as intensive technology, is the optimal For such minds, the vegetative period of roslin cannot be dragged on, the time is ripe for reviewing, and that means that the normal process of circulating capital is not ruined. You can speed up the turnover of your entire resource by quickly changing the cost of spending money in the sphere of development of the infrastructure and ordering of the property, as well as by the way of the property.

One of the most important strains of politics is working capital of the capital є economy mode. On the basis of science-based installations, the standards are fragmented, the standards are increased, the number of revolving funds per unit of production is 1 ha, 100 tkm, and 100 km are probable. I will divide the actual resources of these resources in accordance with the regulations and I can actively evaluate the situation for the rest of the country, for reasons why I have been invited to re-enter and live in for their success.

An effective victory in working capital can be reached for thinking about the balance of the dzherel form of form - the power and the posich. Through the seasonality of civilian agricultural activities in the area in front of the front of the property, there is a large number of non-existent assets, for the purpose of not having to worry about the biggest losses. In such cases, the law is є victorious ’by granting a loan, in order to capitalize credit installments for knowing the rotation in the established line with an instant billing interest. The scale of the loan to Poland by such a means is to be shared with one another in terms of credit (credit and credit). For a convenient middle-class at Jerel’s, a form of returnable capital for agricultural enterprises of a loan can reach up to 35-40%, which is almost 2,000 rubles. This indicator, for any other reason, becoming less than 1.8%. About the important role of the loan in the form of circulating capital to increase the value of the farmers' government of the USA, Nimechchini, who have developed more than one country, the parameter is also close to the value between.

In the United States, foreign countries with a widespread market economy, organizations, supplying farmers with feed, good food, good food, long non-capital resources, this time is up to 30 times a day. A flowchart for transferring incentives by the posters of the purchasers as soon as possible to pay the jackets with a hat on the bottom of the page for buying products, a little for knowing that you should pay for not having to pay a fixed time, 10 days for paying an appointment. This time, the buyer will gain a 3% reduction (for farmers' state grants, it can be up to 5%). As a matter of fact, the buyer pays the payment in the period from the 11th to the 30th day inclusively, then he will be paid to renew the goods, and if paid on the 30th day, the penalty will be imposed on the buyer with the brains of the contract. Agrarian povidprimstvo is guilty of virishity, which is why you have to go to credit and pay the rakhunok immediately, having scored a little, whose payment has to be paid, having daughter of proper hair, you have to spend the right to a little less. You can win at the catering center by making a payment (percent) to the bank for a loan iz a sum of a book.

For razrahunku interest rates Pr, for which you can secure a no-risk loan for a loan, a formula * 2:

* 2: {Div .: Kasya E., Becker M., Ielson A. Efficient farming. - M .: VO Agropromizdat, 1991. - S. 285.}

For rozrahunku interest rate Pr

de percentage low - percentage book; zagalna kіlkіst dnіv - most of the days are ignored, by stretching out some rachunas є di_snim (30 days); кількість днів - Kіlkіst days, by the stretch of some rachunas, you’ll need to pay a little, so you can win a little book.

For example, for example, a downgrade becomes 3%, and K - 10 days, then Expensive 55.6%, so that the farmer would be more likely to take out a loan for your interest, but the interest rate on it would not be big for 55.6%. Of course, let’s say, the book becomes less than 1%, then in our application Pr becomes much less - 18.2%.