THE QUESTION IN DEVELOPMENT OF ANALYSIS OF PRODUCTION COSTS IN BEEKEEPING
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Abstract
The article examines the shortcomings of the current methods of analysis of production costs and the cost of production in beekeeping. Updated facilities cost analysis on manufacture and product costs in accordance with the specificities of beekeeping, the proposed ranking of the cost centers, determining the sequence of analysis. Developed structural-logical model of cost analysis of primary and secondary products of beekeeping, developed the system of indicators to search for reserves to reduce the cost of beekeeping products.
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References
Проект Программы развития отрасли пчеловодства Республики Беларусь на 2012–2016 годы, разработанный в соответствии с обращением в НАН Беларуси Союза общественных объединений белорусских пчеловодов (письмо от 7 апреля 2009 г. № 54) и распоряжения Председателя Президиума НАН Беларуси (от 24.09.2009 № 38) [Электронный ресурс]. – Режим доступа: http://medosbor.by/normativnye-akty/72-programma-razvitiya-otrasli-pchelovodstva-respubliki-belarus-na-2012--2016-gody. html. – Дата доступа: 18.09.2014.
Методические рекомендации по снижению себестоимости производства сельскохозяйственной продукции и приведению материальных и трудовых затрат к нормативному уровню / Ю.Н. Селюков [и др.]. – Минск: Ин-т системных исследований в АПК НАН Беларуси, 2011. – 40 с.
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