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Table 6.

Calculation of the cost of livestock production by ABC method

Expenditures Milk Live weight gain Total
Direct costs of materials, thousand rubles 27862.24 15025.19 42887.43
Labor costs, thousand rubles 16586.46 6816.12 23402.58
Production overhead, thousand rubles
Depreciation of equipment 4310.69 2676.22 6986.92
Transportation 1907.71 1281.30 3189.00
Delivery of materials to the farm 1847.34 263.91 2111.25
Hardware debugging 6623.90 1560.30 8184.20
Product quality control 1067.82 177.97 1245.78
Total cost 60980.26 27026.90 88007.16
The cost of rub/c 1829.81 14586.04 x

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