Organization of large cattle farming and ensuring quality of meat-dairy products

Aspects of the organization of a farm economy for production of meat and milk products. Capital investments in fixed and circulating assets of agricultural production. The calculation of technical and economic indicators of the production program.

Рубрика Сельское, лесное хозяйство и землепользование
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Organization of large cattle farming and ensuring quality of meat-dairy products

Istomina E.E., Kuranov M.N.

Abstract

ORGANIZATION OF LARGE CATTLE FARMING AND ENSURING QUALITY OF MEAT-DAIRY PRODUCTS

Istomina E.E.№, Kuranov M.N.І

№ORCID: 0000-0002-1243-4434, PhD in Chemistry,

ІORCID: 0000-0003-4910-6239, Private entrepreneur,

1Pedagogical Institute of Irkutsk State University.

The paper examines the results of the study on a cattle farming organization and ensuring the quality of meat and dairy products, the production program is presented as well. The capital costs for equipment and materials for the organization of the farm are presented, in the paper, the calculation of technical and economic indicators of the production program is performed and the safety indicators for dairy and meat products are listed, the measures ensuring the quality of meat and dairy products are developed as well.

Keywords: organization, farming, cattle, quality assurance, meat products, dairy products.

Аннотация

ОРГАНИЗАЦИЯ ФЕРМЕРСКОГО ХОЗЯЙСТВА КРУПНОГО РОГАТОГО СКОТА И ОБЕСПЕЧЕНИЕ КАЧЕСТВА МЯСОМОЛОЧНОЙ ПРОДУКЦИИ

Истомина Е.Е.№, Куранов М.Н.І

№ORCID:0000-0002-1243-4434, кандидат химических наук,

ІORCID: 0000-0003-4910-6239, индивидуальный предприниматель,

1Педагогический институт Иркутского государственного университета.

В статье рассматриваются результаты исследования организации фермерского хозяйства крупного рогатого скота и обеспечения качества мяса и молочной продукции. Представлена производственная программа. Приведены капитальные затраты на оборудование и материалы на организацию фермерского хозяйства. В статье выполнен расчет технико-экономических показателей производственной программы и приведены показатели безопасности молочной и мясной продукции, а также разработаны мероприятия по обеспечению качества мясной и молочной продукции.

Ключевые слова: организация, фермерское хозяйство, крупный рогатый скот, обеспечение качества, мясная продукция, молочная продукция.

Introduction

According to "Soyuzmoloko" in 2016, Russia's level of self-sufficiency in dairy products amounted to 81.5 %. By 2020, according to the Doctrine of Food Security of the Russian Federation, this standard should be 90 %. The production of commercial milk amounted to 20.7 million tons and increased by 2.8 %. Milk productivity of cows increased by 2.1 %. Milk processing and finished goods production grew by 1 %. The organization of the farming economy of cattle contributes to the implementation of this Doctrine [1. p. 11]. Agriculture in the Irkutsk region is engaged in 190 agricultural organizations, 3.3 thousand farms, 349 thousand personal subsidiary farms, 120 cooperatives [2. р. 40]. The purpose of the study is to organize a farmer economy to produce high-quality meat products and milk products, with the next retail sale in the Irkutsk region market.

Material and methods. This article discusses the results of a study of the organization of a farm economy and ensuring the quality of meat and milk products. The method of the study is the evaluation of the effectiveness of investment projects, carried out according to the Methodological recommendations for the evaluation of the effectiveness of investment projects [3. p. 3].

Results and discussion

The goal of the project is to generate profit through the production of meat and milk products. The main activities of the company are: breeding cattle and retail sale of dairy products; cattle breeding and retail sale of meat products.

Stakeholders of the project: individual entrepreneur, sales manager of LLC "UNIC" in Irkutsk, head of the Ministry of Agriculture of the Irkutsk region, consumers of Irkutsk region, we are suppliers of feed and veterinary products.

Type of project - capital investments in fixed assets and circulating assets of agricultural production. Acquisition of agricultural machinery: (table 1).

Table 1 - Capital investment (CI)

Agricultural machinery

Quantity, units

Price, thousand rub.

Value, thousand rub.

Provider

MTZ-82.1 tractor

1

1380.0

1380.0

"UNIC", Irkutsk

Press-picker PRT-F-145.

1

500.0

500.0

"UNIC", Irkutsk

Total

1880.0

The project also plans fattening for meat 7 bulls, 7 cows for lactation of milk, and also sowing wheat and oats on an area of 51.5 hectares for growing cattle feed.

Table 2 - Profession of farm

Professions

1Q 1Y

2Q 1Y

1Q 2Y

1Q 3Y

3Q 4Y

3Q 5Y

Farmer

1

1

1

1

1

1

Herdsman / Shepherd

0

1

1

1

1

1

Dairymaid

0

0

0

1

1

1

Machinist of tractor

0

0

0

0

1

1

Total

1

2

2

3

4

4

In the farm, agricultural products will be produced: drinking milk - 5.2 tons/month; soured cream - 4.25; cottage cheese - 2.3; and beef - 8.25 tons/year.

Table 3 - Holstein breed [4, С. 366; 5]

Index

Value

Note

Species

Holstein breed

"-"

Slaughter yield of meat

50-60 %

Average weight of a bull

800-900 кg

Average weight of cows

550-560 кg

Average weight of a calf 15-16 months

420-480 кg

Productivity maximize

3500-5500 кg

Mass fraction of protein

3,0-3,2 %

Fat content of milk

3,7-3,9 %

Stern

Hay

3,5 kg

Per 100 kg of net weight

Succulent feed (potato, silo)

2-3 kg

Per 1 kg of milk

Concentrated feed (bran, oil cake)

100-200 g

Per 1 kg of milk

Sodium chloride

5-8 g

Per 100 kg of net weight

For 4 years it is planned to increase the head of cattle and 14 to 56 cows.

Table 4 - Livestock project

Indicator

Number of goals

Cattle. Total

14

Cows

5

Bull 1-3 years

5

Heifer 1-3 years

4

A significant part of the agricultural produce produced will be sold on the food markets of the Irkutsk region. The farmer to ensure the demand for milk and meat products, regulates quality, by composing the optimal formulations. The quality of products is formed through the control of raw materials and the provision of storage and transportation factors for finished products in accordance with regulatory documents. The trade mark-up for each product is formed taking into account the demand in the market.

Table 5 - Technical conditions

Product

Standard

Technical conditions

Net weight. Gram

Acidity. °Т

Fat mass fraction. %

Protein mass fraction. %

Drinking milk

GOST 31450-2013 [6]

1000

20

4.7

3.0

Cottage cheese

GOST 31453-2013 [7]

180

210

18.0

14.0

Soured cream

GOST 31452-2012 [8]

500

70

37.0

2.0

Product

Standard

Thickness of subcutaneous fat.sm

Muscle eye area, smІ

Color of muscle tissue in cross section

Color of subcutaneous fat

Meat. High quality beef№

GOST R 55445-2013 [9]

? 2.0

>70-80

"А", "Б", "В", "Г"

"К", "Л", "М"

Note: Кlass 1;2;3;4; Category "В"; "К"; "Г".

As part of fixed assets are farm, cowshed, truck, bulls, land. In the composition of working capital are food, equipment, lining.

Project analysis. The planning of the production of peasant farms is based on production capacity. Production capacities are limited by labor resources, production areas, natural components. The general management of the peasant farm will be carried out by the entrepreneur. The working staff will consist of 3 replaceable basic workers. The salary at the enterprise is time-based. The sales plan is calculated on the fact of receipt of proceeds from the sale of products. The farm will start farming activities from the 1Y. The sales plan is presented in Table 6. Calculation of depreciation is carried out proceeding from the fact that the service life of a barn and a tractor is 10 years. Depreciation is accrued on a straight-line basis. Depreciation charges amount to 188 000 rubles in year.

Table 6 - Plan of revenues

Product

Revenus.kg

Revenust, thousand rubles

1 Y

2 Y

3 Y

4 Y

1 Y

2 Y

3 Y

4 Y

Drinking milk

66100

66100

85930

111709

2314

2314

3008

3909

Cottage cheese

5825

5825

7689

9007

495

495

653,6

766

Soured cream

3146

3146

3657

3883

283

283

329

350

Meat. High quality beef.

1238

1238

1856

2784

223

223

334

501

Total

76309

76309

99132

127383

3315

3315

4325

5526

The cost of production includes conditionally variable and conditionally fixed costs. Commercial expenses are represented by expenses for the purchase of fuels and lubricants (fuels and lubricants), which are accounted for at constant costs, and management costs in the management salaries.

Formation of the price for production of Individual Entrepreneur. The farmer is based on a costly and market approach. The price covers the costs of production, but does not exceed the price of competitors. Production indicators according to the plan of the economy: indicator milk yield from 1 cow per year - 4400 kg. Conditional variable costs include animal feed. The amount of feed intake is affected by the age of the animals, lactation and weight. The variable costs in accordance with the production plan are presented in Table 7.

Table 7 - Cash-flow. thousand rubles

Indicator

1 Y

2 Y

3 Y

4 Y

Proceeds

3173.5

3314.9

4324.7

5525.5

Production cost

2019.5

2142.8

2418.8

2765.6

Gross profit

1154.0

1172.1

1905.9

2759.9

Commercial and administrative expenses

12.0

13.8

15.8

15.8

Depreciation

118.0

118.0

118.0

118.0

Revenue from sales

954.0

970.3

1702.1

2556.1

Profit before tax

954.0

970.3

1702.1

2556.1

Unified agricultural tax (6 %)

57.2

58.2

102.1

153.4

EBIT

896.8

912.1

1600.0

2402.7

The cost of purchasing food increases in accordance with the increase in the herd number from 15 to 56 head of cattle. The farmer sells livestock products. Farmer activity is a profitable type of business, as evidenced by statistics on the breeding of cattle in the Irkutsk region.

The products are fully sold in the agricultural markets of the Irkutsk region. Cattle breeding refers to agricultural activities, so the calculation uses a single agricultural tax (6 %), in addition to which mandatory contributions to the pension fund of the Russian Federation and the social insurance fund (30 %) are paid. These taxes are included in fixed costs. The need for non-current assets arises in the first year. They are related to the acquisition of agricultural machinery. The total need for non-current assets will amount to 1 880 000 rubles, including: grant funds - 1 500 000 rubles. And own means of the farmer - 380 000 rubles.

In Tables 7-8, reflecting costs, revenue and net profit. According to calculated data, it is clear that from 3Q 1Y to 2Q 2Y, the net profit is negative for months.

Table 8 - Estimation of economic efficiency, thousand rubles

Indicator

1 Y

2 Y

3 Y

4 Y

EBIT

896.8

912.1

1600.0

2402.7

Depreciation

188

188

188

188

EBITDA

1324.4

1214.6

1726.5

1831.5

Capital investment (CI)

-1880

0

0

0

Discount rate

0.8475

0.7182

0.6086

0.5158

Discounted cash flow (DCF)

919.4

790.1

1088.2

1336.3

Net present value (NPV)

-960.6

-170.5

917.6

2253.9

Profitability of invested capital, %

28.3

27.5

37.0

43.5

Breakeven pint

1485.0

3278.1

2777.2

2644.9

Discounted payback period (DPP), years

2.2

Profitability index (PI)

1.12

Internal rate of return (IRR)

0.1855

Thus, the amount of this profit and will be a need for current assets in 1Y.

The need for current assets of the project will be 340 500 rubles. As a result of unfavorable weather conditions, about 70 % of the losses in the national economy fall on agricultural production [10. р. 94]. When analyzing risks, it was revealed that many factors influence the efficiency of work. One of the most important is the incidence of bull-calves, which can lead to the death of animals. The main obstacles that can place project implementation are poor climatic conditions - low yields resulting in a shortage of feed. farm economy meat milk

Conclusion

The project is based on the organization of peasant farming of cattle and ensuring the quality of meat and milk products. The production program is presented. The project of cattle farm cost-effective and practical to implement.

References

1. Инкижинова С. Просто люди у нас бедные [Электронный ресурс]/ С. Инкижинова // Эксперт - 2017 - №34. - C. 11-14. URL.: http://expert.ru /expert/2017/34/ prosto-lyudi-u-nas-bednyie (дата обращения: 02.10.2017).

2. Истомина Е.Е. Применение инноваций при реконструкции и модернизации тепличного хозяйства Иркутской области / Е.Е. Истомина // Международный научно-исследовательский журнал. - 2016. - №4(46). - C. 40-43.

3. Российская Федерация. Методические рекомендации по оценке эффективности инвестиционных проектов. [утв. Минэкономики РФ, Минфином РФ и ГС РФ от 21.06.1999 ВК 477]. - [2 ред.]. - М.: Экономика, 2000. - 421 с.

4. Щеглов Е.В. Голштинская порода. Гермафродит - Григорьев. В 4 т. / Е.В. Щеглов - М.: Большая Российская энциклопедия, 2007. - С. 366.

5. Черно-пестрая порода КРС. [Электронный ресурс]// Сельский эксперт - 2017. URL.: https://selo-exp.com/korovy/cherno-pestraya-poroda-krs.html (дата обращения: 02.10.2017).

6. ГОСТ 31450-2013. Молоко питьевое. Технические условия. - Введ. 2014-07-01. - М.: Изд-во стандартов, 2013. - 11 с.

7. ГОСТ 31453-2013. Творог. Технические условия. - Введ. 2014-07-01. - М.: Изд-во стандартов, 2013. - 12 с.

8. ГОСТ 31452-2012. Сметана. Технические условия. - Введ. 2013-07-01. - М.: Изд-во стандартов, 2013. - 11 с.

9. ГОСТ Р 55445-2013. Мясо. Говядина высококачественная. Технические условия. - Введ. 2014-07-01. - М.: Изд-во стандартов, 2013. - 14 с.

10. Истомина Е.Е. Производственная программа системы автоматического полива растений "Умный сад" / Е.Е. Истомина, М.Н. Куранов. // МНИЖ. - 2016. - №2(44). - C. 94-97. DOI: 10.18454/IRJ.2016.44.099.

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