Justification and calculation of labor costs and material costs of technical services in agriculture

Ковалев, Л. И.; Kovalev, I. L.

doi:10.15393/j2.art.2017.3901

Cited by 8 publications

(1 citation statement)

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“…It is very difficult to foresee in advance what proportion of the work will be done by this or that unit. To avoid this difficulty, it can be assumed that each job employs one average unit, the norm shift of which is equal to the weighted average shift rate of the production of real units [6,8,14]:…”

Section: Contentmentioning

confidence: 99%

The role and improvement of technical services in agriculture

et al. 2021

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The accelerated development of technical service is a natural manifestation of a common strategy of modern industrial production. Scientific research and practice indicate that the need for machines in maintenance and repair is an objective reality. This features of modern techniques, the conditions for its operation. The importance of development and improvement of repair and service production is to provide resource saving agricultural machinery. With a continued trend towards ensuring the equalization of components of the technical product, it is mainly used in the principle of replacing or restoring elements during operation. The article describes the technical operation of the machine and tractor fleet. It is noted that for the full functioning of the technique it is necessary to diagnose in a timely manner, then the need is running and running on the need. If you compare the overall generation of tractors in conditional hectares and planning funds to pay for labor, it is necessary to proceed from the costs of time costs for the conditional hectare of tractor-transport work, taking into account. Using the indicator of normosmen, we can comprehensively assess the effectiveness of the use of techniques for information for intra-economic planning and managing the work of the machine-tractor fleet.

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Section: Contentmentioning

confidence: 99%

The role and improvement of technical services in agriculture

et al. 2021

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

Kovalyev

Костомахин

2020

Glavnyj Zootehnik (Head of Animal Breeding)

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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.

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The planning, rationing and organization of work on technical maintenance of machinery and equipment in animal husbandry

Kovalyev

Костомахин

2021

Glavnyj Zootehnik (Head of Animal Breeding)

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Maintenance and repair of livestock machinery and equipment is carried out as a rule by specialized repair and service enterprises on the basis of service contracts in accordance with the procedure established by law. However, with the renewal of the park’s farms with machines and equipment with automated and computerized process control, as well as the reconstruction of dairy farms and complexes, it became necessary to have a production base and highly qualified specialists for the maintenance of equipment. The most important and key provisions of the improved methodology of planning and accounting of work in the technical service of animal husbandry with the use of a number of standards are given, some features of accounting and planning of these types of work have been noted. The concepts of “repair unit” and “category of complexity of technical service” have been defined. The general provisions of the methodology for calculating costs and determining the cost of carrying out maintenance and repair of livestock equipment have been considered. On the base of calculations, the average total cost standards for carrying out maintenance and repair of livestock equipment have been established. These standards greatly simplify the planning of costs during the operation of equipment, and also allow us to determine the cost of maintenance and repair at different stages of the creation of new machines.

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Justification and calculation of labor costs and material costs of technical services in agriculture

Cited by 8 publications

References 0 publications

The role and improvement of technical services in agriculture

The role and improvement of technical services in agriculture

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

The planning, rationing and organization of work on technical maintenance of machinery and equipment in animal husbandry

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