Effectiveness assessment of modern technologies and machines introduction is one of the most important economic objectives in agricultural production. The purpose of this paper is to develop a formalized effectiveness evaluation system of introduction of modern technologies and machines in crop production. This system is based on the use of modern software for creation of crop production process flow diagrams, business planning, and optimization of machines and technologies parameters. It is proposed to formulate the process of economic effectiveness evaluation of new technologies in crop production as a permanent operating three-stage indiscrete cyclic model for a particular industry, facility, district or region. In the first stage of calculations income and expenses staggered over a period of time and obtained through the new technologies or more modern tools are defined, using detailed process flow diagrams, fodder balance and other estimation forms. During the second stage project success criteria are determined by calculation of stability analysis and evaluation of feasibility and effectiveness of new technologies. Finally, in the third stage it is necessary to solve a task of introduced technologies parameters adaptation and optimization. The effectiveness evaluation system of introduction of modern technologies and machines in crop production, proposed in this paper, allows for quicker decision making regarding reasonability of replacing machines and technologies with new ones.
This article presents a research of factory accounting and its impact on efficiency of production of uncooked smoked sausages (dry salami). Those uncooked smoked sausages were just introduced into a factory production, and their method of production involved starter cultures. In course of the research, the efficiency of the project, the profitability of the project and the payback period were found. The cost of the food products newly introduced into production and the payback period of the project were found. The research showed the efficiency of the project, the profitability of the project was equal to 43%, the payback period was 7 months. The cost of Savory sausage per 1 kg is 449.80 rubles, per 1 ton is 449.800 rubles. The cost of Gourmet sausage per 1 kg is 456.59 rubles, for 1 ton is 456.590 rubles. The total cost of production of uncooked smoked sausages was 5.452.615 rubles. The use of our starter cultures in production of uncooked smoked sausages led to costs savings. The initial cost of Savory sausage was 621.78 rubles, and after reduction of its prime cost it became 449.80 rubles. The initial cost of Gourmet sausage was 610.72 rubles, and after reduction of its prime cost it became 456.59 rubles.
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