Open Access
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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