Determination and rationing of total costs for technical service of livestock equipment

Abstract

The method of calculating costs (expenses) for maintenance and repair of livestock equipment has its own features of accounting and planning of work. The purpose of this work was to use a methodology for determining and rationing total costs for technical service of livestock equipment. The most important main points of the improved methodology for determining the cost of maintenance and repair of livestock equipment with the use of a number of standards are considered, and the features of accounting and planning for this type of work (technical service of livestock equipment) have been considered. The general provisions of the methodology for calculating the basic salary depending on the choice of the form of payment by the service for maintenance and repair of livestock equipment have been given. To simplify these calculations the rationale for establishing a single common factor calculation on the basic salary of the workers while performing diff erent types of work experts of farms (calculation of additional wages, deductions on social insurance and overhead charges from the basic salary), etc. The presented method signifi cantly simplifi es the task of determining the cost of maintenance and repair of livestock equipment when planning work and distributing the volume of work between service enterprises and agricultural producers, taking into account the features of accounting and planning all types of technical service of livestock equipment.