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Information and analytical ensuring of dairy farming sustainable development in agricultural enterprises
The article deals with the current state of information and analytical ensuringof dairy livestock in agricultural enterprises of Ukraine. It is proved that introduction of the information system of business processes management in dairy livestock and improvement of the approach to the calculation of the production cost will contribute to the improvement of quality and safety of products, and will create preconditions for sustainable development of business structures of the industry.
The components of a comprehensive information and analytical support system are identifed, which include: computerized systems for managing production processes and dairy herds at the agricultural enterpriseslevel; setting up scientifc and consulting support for producers by regional centers, which should be created on the basis of agrarian universities; improvement of the production costing system taking into account quality of milk and weight of litter; the calculation of the actual cost of feed.
It is proposed to create a “Dairy Livestock” information system, which should include such information resources as: a register of owners of farm animals; register of farm animals (herds); the register of means of identifcation.
This system will allow to create methodological and technological bases for introduction of a unifed information system that meets the national and international requirements of the cattleidentifcation and registration system, will assist in the development and implementation of a centralized national system of registration and maintenance of data on the subjects of the industry, which will facilitate the creation of the technological basis for organizing electronic mechanisms for tracking animal products.
It is established that dividing the total amount of costs for the volume of production of basic conditions (fat content - 3.4% and protein content - 3.0%), the cost of 1 c milk is calculated taking into account the quality. With this approach to costing, it is possible to generate additional income from the sale of milk, part of which is appropriate to be used to stimulate the work of staff of livestock complexes in order to improve the quality of products.
Key words: information system, dairy cattle, livestock, productivity, herd management systems, product evaluation, cost.
The components of a comprehensive information and analytical support system are identifed, which include: computerized systems for managing production processes and dairy herds at the agricultural enterpriseslevel; setting up scientifc and consulting support for producers by regional centers, which should be created on the basis of agrarian universities; improvement of the production costing system taking into account quality of milk and weight of litter; the calculation of the actual cost of feed.
It is proposed to create a “Dairy Livestock” information system, which should include such information resources as: a register of owners of farm animals; register of farm animals (herds); the register of means of identifcation.
This system will allow to create methodological and technological bases for introduction of a unifed information system that meets the national and international requirements of the cattleidentifcation and registration system, will assist in the development and implementation of a centralized national system of registration and maintenance of data on the subjects of the industry, which will facilitate the creation of the technological basis for organizing electronic mechanisms for tracking animal products.
It is established that dividing the total amount of costs for the volume of production of basic conditions (fat content - 3.4% and protein content - 3.0%), the cost of 1 c milk is calculated taking into account the quality. With this approach to costing, it is possible to generate additional income from the sale of milk, part of which is appropriate to be used to stimulate the work of staff of livestock complexes in order to improve the quality of products.
Key words: information system, dairy cattle, livestock, productivity, herd management systems, product evaluation, cost.
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4. Zamula, I.V., Cherevko, L.P. (2012). The essence and classifcation of biological assets as an object of accounting. Bulletin State University "Zhitomir Polytechnic". No 1 (59), pp. 74–76. DOI: https://doi.org/10.26642/jen-2012-1(59) Vol. 1–74–76.
5. Lovinska, L.G. (2006). Assessment in the accounting region. Kyiv National Economic University of Vadim Getman. Kyiv. 256 p. ISBN 966-574-928-5.
6. Mikhailenko, I.M. (2010). Information and consulting services for the agro-industrial complex: workshop on organization and management. Moscow: Federal State Institution "Rosinformagroteh". 194 p.
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9. Surovtsev, V.N. (2013). Modern management approaches in dairy farming. Agricultural News. No 3 (94), pp. 60–61. Available at: https://agri-news.ru/zhurnal/2013/ 3/2013/ekonomika-i-menedzment/sovremennyie-podxodyi-k-upravleniyu-v-molochnom-zhivotnovodstve.html (Accessed 10.02.2020).
10. Khomovy, S.M. Information and special features in Silkospodarsky enterprises. Oblіk і fnansi agro-industrial complex. No 2, pp. 87–89.
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