Теоретичні підходи до формування нормативних витрат на кваліфікаційну експертизу сортів рослин

Abstract

The economic categories and those of the financial and economic account: expenses, rationing, standard allowances, regulatory costs, general production and running costs have been established in order to determine the peculiarities of the monetary costs formation for the plant cultivars scientific and technical expert assessment. The regulatory costs for the expert assessment are determined annually as follows: the cvs favorability for spread, difference, homogeneity, stabil-ity, research of the varieties collection, post registration study, the cultivars certification investigation. The calculation of the regulatory costs are carried out in accordance with the classical scheme taking into account corresponding pecu-liarities as follows; salaries, deduction for the social measures, mineral fertilizers, plant protection means, fuels and lub-ricants, electrical energy, other expenses, the fundamental means restoration. The full cost also includes general produc-tion and running costs. The regulatory level has been established for both the general production costs from the total costs (5 %) and general running ones (10 %). The by-product costs when calculating the production costs are deducted from their total costs. The varieties testing is connected with the expert assessment risks. As a result, the unforeseen costs appear with the pur-pose that the field expert assessment can be guaranteed. The estimation of the actual costs structure which take place really in the process of the expert assessment has shown that the unforeseen costs are 10% of their total cost. In agricul-tural enterprises contrary to the expert assessment institutions instead of the unforeseen costs direct expenses include insurance payment. Taking into consideration the ratio between the overhead and direct manufacturing costs established in the expert assessment institutions when calculating the share of the overhead costs is considered to be 3.5% in the to-tal costs volume.