Calculation of Standard Costs for Testing to Determine the Agricultural Machinery Performances

Abstract

It is shown that the procedure for the formation of a government task for the provision of public services (performance of work) in relation to federal government agencies requires the calculation of standard costs for these services (work). The federal list (classifier) of public services (works) of the Ministry of Agriculture of Russia includes the government work titled “Organization and testing of agricultural machinery and equipment to determine their performances”, the results of which are taken into account when providing state support. The data obtained from the results of tests carried out by machine testing stations (MTS) under the jurisdiction of the Ministry of Agriculture of Russia are used. Based on the analysis, the median method for calculating the standard costs has been selected, and the standard method has been selected for individual components. A draft methodology for calculating the standard costs of the government work titled “Organization and testing of agricultural machinery and equipment to determine their performances” taking into account the specifics of its implementation has been developed.