MILK COST PRICE FORMATION AT PAVLOVSK, BOGUCHAR AND ANNA AREAS ENTERPRISES OF VORONEZH REGION
Stepanova Tat'yana Aleksandrovna, Izmailova Lyudmila Nikolaevna, Khoroshun Alena Alekseevna
Voronezh State Agricultural University named after Emperor Peter the Great
Abstract. This article not only reveals the "cost price" concept, but also analyzes its essence from agricultural production position. The article tells about the methodology of identifying the relationship between milk cost price and different factors, which take place in agricultural enterprises activities. The authors operate with such concepts as "grouping" and "analysis of variance", which are the ways of formulating and confirming their own conclusions.
Key words and phrases: себестоимость, продуктивность, группировка, дисперсионный анализ, трудоемкость, рентабельность, cost price, productivity, grouping, analysis of variance, labour coefficient, profitability
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