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METHODS TO CALCULATE UNUSED RESERVES FOR THE GROWTH OF PRODUCTION VOLUME AND PROFIT FROM SELLING ANIMAL PRODUCTION
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Yuliya Ivanovna Shmidt
Tver State Agricultural Academy
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Submitted:
May 20, 2016
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Abstract.
The article provides methods to calculate unused reserves for the growth of production volume and selling animal production (by the example of milk and live weight gain of cattle), to reduce production cost and increase profits from selling. Using this methodology by the example of a concrete organization of agricultural complex allows identifying missed opportunities in its sectoral industrial and financial activity.
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Key words and phrases:
неиспользованные резервы
объем производства и продаж
уровень товарности
цена реализации
себестоимость продукции
прибыль (убыток) от продаж продукции
unused reserves
volume of production and selling
marketability level
realization cost
production cost
profit (damage) from selling products
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References:
- Смекалов П. В., Косякова Л. Р., Смолянинов С. В. Теория экономического анализа: учебное пособие. СПб., 2011. 288 с.
- Шмидт Ю. И. Теория экономического анализа: учебное пособие. Тверь: Издательство Тверской ГСХА, 2016. 135 с.
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