### AN INNOVATIVE METHOD OF CALCULATION OF AGRICULTURAL PRODUCTION IN LIVESTOCK

#### Аннотация

The most important feature of agricultural production is the production of so-called main, conjugate and by-products. It is the most characteristic for such industries as animal husbandry. Since the basic product is the main one, almost always and everywhere the cost accounting and calculation are associated with it, with subsequent adjustments to its cost using poorly substantiated economic indicators.

This article presents the developed by the authors. It is a formal theory of costs calculation with the cost calculation both the main and conjugate and by-products. The division of costs into fixed and variable parts in the production of each kind and type of the product is the basis for development. The distribution of variable costs is proposed to perform in proportion to the mass of produced products (main, conjugate and by-products). The distribution of fixed costs – in proportion to their marginal income. The developed mathematical model will allow evaluating the applicability of different bases of distribution of fixed costs if these or other bases can be selected by considerations of expediency.

The developed method of calculation allows calculating the threshold of profitability for each product.

The practical significance of this method is that information generated in the process of calculation allows making grounded decisions on the price of products sold in the market under competitive conditions, as well as the products that used as raw materials or semi-finished product for further processing.

The results of testing this method at specific enterprises of Irkutsk region and Republic of Buryatia are given in the article.

Keywords:

livestock farming; main, conjugate and by-products; calculation; variable costs; fixed costs; marginal revenue; the base distribution, the threshold of profitability.

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