ПРЕВЕНТИВНАЯ СЕБЕСТОИМОСТЬ МОЛОКА – ТЕОРЕТИЧЕСКИЙ И ПРАКТИЧЕСКИЙ ОРИЕНТИР ПОВЫШЕНИЯ ФИНАНСОВОЙ УСТОЙЧИВОСТИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ РЕСПУБЛИКИ ТАТАРСТАН

Abstract

In the current state programs “Development of agriculture and regulation of agricultural products, raw materials and food markets”, both in the Russian Federation and in the Republic of Tatarstan, increasing the financial stability of agricultural producers is identified as one of the priority goals. The achievement of this goal is ensured by the economic efficiency of production, in particular, the proper level of profitability of products sold. In turn, this indicator functionally depends on the design and implementation of its preventive cost. The concept of “preventive cost” is exclusively the invention of the author of this work, arising from the internationally recognized theory of production cost management “Target costing”, according to which a commodity producer designs the quantitative value of the cost of production based on the prevailing market prices for it in order to obtain the expected profit. As a result of the conducted research, it was found that there is a linear correlation between the productivity of cows and the cost of milk, as well as between the latter and the current liquidity ratio of agricultural organizations. For agricultural organizations of the Republic of Tatarstan, which in 2022 produced 1372 thousand tons of milk and spent about 34 billion rubles on it, with an average cost of 1 kg of milk sold of 2566 rubles, the issue of working with the preventive cost of these products is very relevant. Since the average selling price was 3372 rubles, and the profitability was 31.4%. At the same time, in the surveyed twenty districts selected for various agricultural zones of the Republic of Tatarstan, 30% of agricultural organizations have an average milk profitability of 45.8%. In order to achieve the specified profitability at least at the first stage, the preventive cost of milk should be within 2313.2 rubles.