3. Development of proposals to increase the profitability of the enterprise and their economic justification

Profit and profitability are among the most important and general indicators by which the efficiency of social production is assessed. Their value depends on the production, marketing, supply and financial activities of the economy, i.e. they synthesize all aspects of the enterprise.

The role of profit and profitability is especially growing in connection with the transition of agricultural enterprises to self-financing and full cost accounting.

The main sources of reserves for increasing the level of profitability are an increase in the amount of profit from the sale of products and a decrease in the cost of commercial products.

Cost of goods sold and profit are in reverse proportional dependence. Reducing the cost leads to a corresponding increase in the amount of profit, and vice versa.

To calculate the reserves for reducing the cost of production, we use the following formula:

actual costs;

Cost reduction reserves;

Additional expenses;

Reserve for increasing gross output;

The actual volume of gross output.

Since the leading industry in Izyumovskoye LLC is crop production, we will calculate the reserve for reducing the cost of production of this particular industry, namely grain.

First, we calculate the reserve for increasing the volume of production ().

To increase the volume of grain production, I propose to increase the area under grain crops by plowing the deposits available to the enterprise (Table 11).

Table 11. Reserve for increasing the volume of grain production

By increasing the sowing area by 78 hectares, an additional increase in gross output by 1404 centners is formed.

For sowing additional area, it is necessary to develop a technological map for the cultivation of wheat (Table 12).

Table 12. Technological map for the cultivation of wheat in Izyumovskoye LLC

Name of works

Scope of work

Unit composition

Number of services personnel

Norm of expression

Number of standard shifts

Labor costs, pers. - h.

Salary, rub.

tractor drivers

rolling

Cultivation,6-8cm

Seed loading

Sowing seeds

Cuts and swaths

Windrow mowing

Windrow selection

Unloading, processing and drying of grain

From the data in the table it can be seen that for the cultivation of wheat on an additional area of ​​78 hectares, the labor costs are: for tractor drivers - 14313.6 rubles, for workers - 2716.2 rubles.

For sowing grain in this area, it is planned to purchase elite wheat seeds to obtain a larger volume of production (their yield will be 18 centners per hectare, and for the farm, the yield of wheat will be 9.6 centners per hectare).

At the same time, it is possible to carry out an additional measure to increase the volume of production by sowing elite wheat seeds on 500 hectares of the entire area under grain crops (the area under grain crops on the farm is 5478 hectares).

In table 12, we calculate the actual costs of grain production, taking into account changes.

Table 12. Actual costs of grain production

Index
Actual costs before the side event	22400 thousand rubles on 5478 ha
Costs per 1 hectare	22400: 5478 = 4.09 thousand rubles = 4090 rub.
Cost of 1.5 centners of grain	(22400: 52375) * 1.5 \u003d 0.645 thousand rubles. = 645 rubles.
Costs per 1 hectare (at a cost of 1.5 centners of grain 900 rubles)	4090 - 645 + 900 = 4345 rubles
Costs per 500 hectares (at a cost of 1.5 centners of grain 900 rubles)	4345 * 500 \u003d 2172.5 thousand rubles.
Costs per 500 hectares (at a cost of 1.5 centners of grain 645 rubles)	4090*500 = 2045 thousand rubles
Actual costs after an additional event	22400 - 2045 + 2172.5 = 22527.5 thousand rubles

Thus, the actual costs () amount to 22527.5 thousand rubles. Further in table 13 we calculate the actual gross volume of grain.

Table 13. Actual gross grain volume

Thus, the actual gross volume of grain () is 56575 centners.

Due to the implementation of the above activities, there were reserves for cost reduction (Table 14).

Table 14. Reserves for reducing the costs of grain production

From this table it follows that the reserves for reducing the cost of grain production () amount to 6096.8 thousand rubles.

For each type of identified reserves, additional costs must be calculated (Table 15).

Table 15. Additional costs for the development of reserves to increase grain production

As the data in the table show, the development of reserves for increasing grain production will require additional costs () in the amount of 129.4318 thousand rubles.

Now let's substitute all the data in the original formula and find the reserves to reduce the cost of production:

0.1126 * 1000 = 112.6 rubles

Thus, the reserve for reducing the cost of a unit of crop production will amount to 112 rubles 60 kopecks.

Accordingly, with a decrease in the level of cost, the level of profitability decreases.

Let's calculate how the profitability of wheat will change due to a decrease in its cost.

Before additional measures, the profitability of wheat is:

After additional measures, the profitability of wheat is:

Thus, as a result of the measures taken, the profitability of wheat increased by 2.7%.

Analysis of the dynamics of the efficiency of the use of working capital of the enterprise

Analysis of the structure and dynamics of the consumer basket in the region

In the Constitution Russian Federation The Constitution of the Russian Federation dated 12/12/1993 (as amended by the Federal Constitutional Law of 07/21/2007 No. 5-FKZ) // Russian newspaper, No. 237, 12/25/1993. paragraph 1 of Art. 7 formulated a provision stating ...

Business plan of the enterprise LLC "Profile"

The diagram of the reflexive behavior of the customer relationship management system based on the Ishikawa diagram is shown in fig. 6. Fig. 6...

The impact of the budget deficit on the quality of life of the population on the example of the municipality of Pushkinsky district

The basis of the economy of the Pushkin region today are 13 large and medium-sized industrial enterprises that form a diversified industrial complex: pulp and paper, metallurgical, chemical, woodworking...

Profitability of the enterprise and ways to increase it on the example of OOO "Uralkhimservis"

Substantiation of costs for current repairs and maintenance of electrical networks

The mechanism of managing the enterprise as a whole is determined by the degree of cost controllability. The cost management system consists of interconnected processes of forecasting, planning, cost rationing...

Features of managing the profitability and profitability of the enterprise

Evaluation of technical and economic indicators of JSC "Tatsinskiy elevator"

When assessing the expected income or profit, the capital structure of the enterprise and the position in the market for the entire period of the analysis, the expected prospects for the enterprise, industry and general economic factors should be taken into account ...

Project of organizational and managerial measures to increase profits and profitability at CJSC "Novoeniseysky LHK"

As a result of the substantiation of technological principles and methods to increase profits and profitability in the project for the production of fiberboard by the dry method, it was found that the weakest point in the workshop is the press...

Ways to increase profits in the enterprise

JSC "M. Video" conducts regular research in the field of marketing and management of its organization. Based on the analysis of the financial and economic activities of the organization ...

Profitability characterizes the performance of enterprises and organizations. Profitability indicators are used to determine the effectiveness of the resources used in production and current costs ...

Calculation and analysis of production costs

Return on sales is used as the main indicator for assessing the financial performance of companies that have relatively small amounts of fixed assets and equity capital...

Calculation of performance indicators of the production unit industrial enterprise and preparation of production budget

Calculation of the cost of production of the enterprise

The decisive condition for cost reduction is continuous technical progress. Introduction of new technology, comprehensive mechanization and automation of production processes, improvement of technology...

Calculation and analysis of production costs

Return on sales is an indicator of a company's pricing policy and its ability to control costs...

Table 9 - Calculation of indicators of profitability of agricultural production in the collective farm "Red Way".

Indicators
Housework
Balance sheet profit, thousand rubles
Profit, rub. based on:
1 ha of farmland
1 rub. fixed assets
1 worker
Profitability level, %
Profit rate, %
Mass of profit, thousand rubles
Profit, rub. based on:
1 ha of sowing
Profitability level, %
By milk
Mass of profit, thousand rubles
Profit, rub. based on:
Profitability level, %

The data in Table 9 show that on the collective farm "Krasny Put" there is a decrease in the level of profitability of all agricultural production from 39.7% in 1998 to 0.7% in 2000, as well as a decrease in the rate of profit from 5.1% to 0.1 % respectively. This trend can be traced in connection with a significant decrease in the balance sheet profit for the three analyzed years by 1278 thousand rubles. and an increase in the total cost by 1903 thousand rubles. A decrease in the rate of profit to 0.1% indicates a decrease in the efficiency of the use of production assets by 51 times, a decrease in the level of profitability to 0.7% indicates a decrease in the profitability of this economy by 56 times.

However, the profitability indicator, calculated as a whole for the economy, cannot establish which type of product is profitable and which is unprofitable. As can be seen from Table 9, if a decrease in the level of profitability is observed throughout the economy, then for grain crops it is quite the opposite. The highest level of profitability of grain for the three analyzed years was formed in 1999 (191.4%). It exceeded the same indicator of 1998 by 91.4%. This increase is primarily due to the fact that the cost of production increased by 41.4%, and cash proceeds by 106.8%. The amount of cash proceeds was affected by the average price of products sold, which was also the highest in 1999. In 2000, the reverse trend is observed - the total cost of production increased by 10.7%, while cash proceeds, on the contrary, decreased by 5.8% compared to 1999. As a result, the level of grain profitability decreased by 43.2%.

As for the production of milk, then, judging by Table 9, it is profitable in this farm. The greatest loss in terms of 1 head, 1 centner and 1 man-hour is observed in 1999. This situation has developed as a result of the fact that the cost of production was higher than in 1998 by 16.4%. As for cash proceeds from the sale of products, it changed at a slower pace. So in 1999 it increased by 10.5% compared to 1998, and in 2000 by 9.3% compared to 1998. Moreover, the increase in cash proceeds was mainly due to an increase in the selling price, and not the amount of products sold, which, as can be seen from Table 8, decreases every year.

Summing up this section, it should be noted that on the Krasny Put collective farm, the profitability index was mainly influenced by the cost of production, which, as it was established earlier, is increasing every year. The growth in prime cost caused an increase in the price of fuels and lubricants, pesticides, fertilizers, seeds and other items and means of labor that are necessary for agricultural production.

Ways to increase the profitability of crop production in the collective farm "Krasny Put" Zhigalovsky district of the Irkutsk region.

The most important factor and way of increasing the economic profitability of crop production is a further increase in the yield of all agricultural crops, and above all grain crops. The growth of grain crop yields is constrained by the insufficient intensity of the industry, non-compliance with all elements of the soil-protective system of agriculture, the slow development of rational crop rotations and intensive technologies, shortcomings in seed production, deviation from the requirements of agricultural cultivation of crops. According to scientists, the increase in the yield of grain crops with intensive technology is ensured by: the rational use of mineral fertilizers - by 30-35%, the use of intensive varieties - by 15-18%. The rest of the increase in yield is achieved by meeting the deadlines and High Quality carrying out all types of technological processes of cultivation of grain crops.

The increase in yield has an impact not only on the increase in gross grain yields, but also on the economic efficiency of its production: labor productivity, cost, and, consequently, on profitability.

An increase in the yield of grain crops, as a rule, is associated with additional labor and material costs for their cultivation (per hectare of crops). However, as practical studies show, the growth rates of productivity and additional costs are not the same - productivity is growing faster than the additional costs of labor and funds. Therefore, with an increase in yield, the labor intensity of production decreases and the cost of grain decreases.

Let us determine how the yield of grain crops affects the cost of grain production on the Krasny Put collective farm and establish what relationship exists between these two indicators. Why build the following table.

Table 10 - Calculation of yield and cost of 1c. grain on the farm.

	Planting area, ha		The cost of grain, thousand rubles	yield,	Cost of 1 c, rub.

The results obtained will be shown graphically.

Figure 1 - Dynamics of yield and cost of grain for 1993 - 2000.

Using the calculated data in Table 10, you can use a computer to set the correlation coefficient, which shows the closeness of the relationship between the yield of grain crops and the cost of 1 quintal. grains. AT this case it will be equal to -0.4, which indicates a moderate feedback between these two indicators.

You can also use a computer to determine the parameters a and in in a linear equation

Y \u003d A + B x X(6)

where at- the cost of 1 c. grains; X- productivity; a- coefficient, shows the influence of all other factors, except for productivity; in- a coefficient showing how much the cost of production will change with an increase or decrease in yield by 1 centner. per hectare.

Y \u003d 70, 71-1.7X (7)

It means that with an increase in yield by 1 c. per hectare, the cost of grain production will decrease by 1.7 rubles.

If we substitute the yield of grain crops into the resulting equation, for example, for 1997, then we can get the estimated cost value, which will be equal to 14.44 rubles. Comparing the actual value of the cost of grain in 1997 with the calculated one, we see that it is lower by 9.3%, which indicates the efficiency of the use of production resources.

The ratio of the actual cost to the estimated cost is called the adjustment factor. For a given size, it is 0.9.

Now we will determine the planned cost of grain due to an increase in the yield of grain crops (as a result of certain measures), for example, by 3 centners per hectare, we will determine the planned yield by the formula:

Xn = Хfact + ∆Х(8)

where Xn- planned yield; X– actual yield; ∆X- change in productivity. Substituting the initial data into the formula () we get a yield of 36.6 q/ha.

we will determine the planned cost using formula (7) by multiplying its final result by the adjustment factor (0.9). Having made the appropriate calculations, we obtain the planned cost of grain equal to 8.49 rubles. Thus, with an increase in the yield of grain crops from 33.6 c/ha to 36.6 c/ha, the cost of production will decrease by 35.2%, all other things being equal.

Conclusion

The indicator of profitability of production is especially important in modern, market conditions, when the management of the enterprise needs to constantly make a number of extraordinary decisions to ensure profitability, and, consequently, the financial stability of the enterprise (company).

The factors influencing the profitability of agricultural production are numerous and varied. Some of them depend on the activities of specific teams, others are related to the technology and organization of production, the efficiency of the use of production resources, the introduction of the achievements of scientific and technological progress.

As practical calculations have shown, profitability indicators have more or less significant fluctuations over the years, which is a consequence of changes in sales prices and production costs. The level of sales prices is affected, first of all, by the quantity and quality of marketable products, and the cost price - by the yield of crops and livestock productivity, as well as the amount of labor and material costs.

Currently, most agricultural enterprises are unprofitable (unprofitable) or unprofitable, which is a consequence of the economic crisis in the country.

As for the Krasny Put collective farm, its profitability level in 2000 was 0.7%, while the Zhigalovsky district itself is unprofitable. However, such a low level of profitability indicates the need to take appropriate measures to increase the profitability of the economy. First of all, such measures include reducing the cost of production, increasing labor productivity and return on assets, and deepening the specialization of the economy in more profitable types of products.

List of used literature.

Gruzinov V.P., Gribov V.D. Enterprise Economics M.: Finance and Statistics, 1998. - p.124,150.

Dobrovensky V. Shevelev V. How to evaluate the profitability of an enterprise // Economics and Life. - 1995 No. 30. - With. 37.

Zeldner A. G. Reserves for increasing the profitability of agricultural production. M.: Kolos. 1977

Kovalenko N. Ya. Economics of agriculture / Course of lectures. - M.: EKMOS 1998. - p. 268

Litvin MN On the factorial method of planning profit and profitability // Finance, 1994. - No. 3. - With. 29-35

Petrenko N. Ya., Chuzhinov P. N. Economics of agricultural production Alma-Ata Kainar, 1992. –p. 221-238.

Sirotinsky A. Components of profitability // APK: economics, management, 1997. - No. 10. -With.

Smorodin M. B. Fundamentals of profitability analysis of agricultural enterprises M.: Statistics, 1997

Enterprise Economics./Ed. Gorfinkelya V. O., Shvandara V. A. // M .: Banks and exchanges, UNITI, 1998. - p. 60-65

Agricultural Economics / Ed. Dobrynina V.A.M.: Agropromizdat, 1990.- p. 248-251

production and way her raiseCoursework >> Economics

Agricultural production and way her raise in conditions... rural household and other branches of the national farms, a sharp reduction in government support rural farms... profit and profitability production main types...

1. Profitability and way her raise (2)

   Abstract >> Economics

   ... profitability production followed by the main way her raise. In the sectoral economy, to the most generalizing ways raise profitability production...) utility rural farms, car fleets, logging and other farms located on...

2. Profitability and way her raise (1)

   Coursework >> Economics

   concept profitability, her indicators, types; grade profitability and way her raise. Sources ... in the implementation of the assistance program rural au pair. Were built in... them a treaty. Main way raise profitability production- Development of the most...

3. Economic efficiency production grapes and way her raise(For example farms Simferopol district of the Autonomous Republic of Crimea)

   Diploma work >> Economics

   quantitative measurement her level. Raise economic efficiency rural farms allows you to increase production agricultural products... industry. In three years profitability production grapes has a negative meaning. ...

Economic efficiency - the effectiveness of the economic system, expressed in relation to the useful end results of its functioning to the resources expended. It is formed as an integral indicator of efficiency on different levels economic system, is the final characteristic of the functioning of the national economy. The main criterion of socio-economic efficiency is the degree of satisfaction of the final needs of society and, above all, the needs associated with the development of the human personality. Socio-economic efficiency is possessed by the economic system that to the greatest extent ensures the satisfaction of the diverse needs of people: material, social, spiritual, guarantees a high level and quality of life. The basis of such efficiency is the optimal distribution of the resources available to society between industries, sectors and spheres of the national economy

The following indicators are used for economic assessment: average crop yield and the cost of gross harvest in selling prices from 1 centner, gross output per 1 person / hour, labor costs per 1 centner / rub., production costs, cost, revenue, profit, profitability level

Profitability - important indicator economic efficiency of production in enterprises, associations, sectors of the economy and in the national economy as a whole. Profitability comprehensively reflects the degree of use of material, labor and financial resources, as well as natural resources.

Profit - excess in monetary terms of income (proceeds from the sale of goods and services) over the costs of production or acquisition and sale of these goods and services

Comparison of two tables will help to understand whether the farm has chosen the right tactics. The general result of production is profitability. The level of profitability is calculated as a percentage of profit to the total cost of production. Profitability is a relative value representing the ratio of profit to the sum of resource costs for the production and sale of products, reflecting the profitability of the enterprise, which shows the efficiency of consumed production resources. This generalizing indicator of the efficiency of agricultural production allows you to compare various options use of capital, forecasting the development of the enterprise, assess its well-being and investment attractiveness.

Table 15 Production efficiency for the future

Industry, products	Marketable products
total, c	cost price	implementation	profit, thousand rubles	profitability, %
rub\c.	thousand roubles.	rub\c.	thousand roubles.
grain wheat		0,50	7676,5	0,58	8904,74	1228,24
Annual grasses for haylage		0,50	327112,5	0,54	353281,5
peas
vegetables
total crop production	x	x		x
milk		1,4		1,9	49320,2	12138,2	32,6
cattle meat		8,0		5,9	15511,1	-5602,9	0,7
mutton
pork
wool
poultry meat				11,3	22,6	16,6
egg, thousand pieces
total livestock	x	x		x	64853,9	6551,9
Total household chores	x	x		x	427040,14	33909,14

Comparing the profitability of production in 2006 (Table 6) and the efficiency of production in the future (Table 15), we can confidently talk about an increase in profits, and, accordingly, the profitability of SEC "Rassokhinsky"

Profit on grain increased by 1228.24 thousand rubles, which raised the profitability of the production of this agricultural crop to 16.0% in the future. Profit from the sale of annual herbs will be more by 26,129 thousand rubles. up to 8.0%. Profit from livestock products, in comparison with 2006 as a whole, will be higher. Profit on dairy products will amount to 12,138.2 thousand rubles. more than in 2006. Profit from cattle meat will decrease.

In total, the profit on the farm will increase (compared to 2010) 33909.14 thousand rubles, the profitability of the farm will increase.

Conclusions and offers

As a result of carrying out all the planned activities in the SEC "Rassokhinsky", the profitability of both livestock and crop production has increased.

Measures that led to an increase in profits and profitability of the enterprise:

· Science-based animal diet.

· The use of high-quality feed, as a result of increasing the quality of products.

· The selling price increases, tk. products are of better quality.

· The introduction of highly productive heifers into the herd has led to an increase in the amount of milk.

· Planning measures to increase yields, which leads to an increase in gross production, grain quality, and cost reduction.

· Entering varieties.

Maintain proper crop rotation.

· Proper distribution of arable land structure.

Having considered the production, cost and profitability of grain in the SPK "Rektyansky", it can be proposed to carry out work on the farm in the following areas

Firstly, the costs of grain production on the farm tend to increase not only due to increased production volumes, but also due to an increase in the cost of producing one centner of grain. Therefore, it is necessary to carry out work to reduce it. The main source of reserves to reduce the cost of 1 centner of grain is to reduce costs by increasing the level of labor productivity, economical use of raw materials, materials, electricity, fuel, equipment, and reducing unproductive costs. That is, it is proposed to carry out a number of activities on the farm:

control over the observance of seeding norms. This will bring the actual level of seed sowing in line with the norms, as a result of which uneconomical consumption will not be allowed, as well as a decrease in sowing rates, leading to a decrease in gross harvest;

application of scientifically based norms of fertilizers. This event will increase the yield of grain, which, of course, will lead to a reduction in the cost of production of one centner of grain;

organization of the work of agricultural machinery in such a way as to minimize the consumption of fuels and lubricants at all stages of grain production;

increase in labor productivity. This will increase the output of products, and will entail a reduction in the share of labor costs in the cost structure.

Secondly, it is proposed to the economy to revise the range of grain produced. An analysis of the farm's output balance shows that most of the produced grain is sent for processing and then for livestock feed. In this regard, it is advisable to study the diet of animals, to choose the most suitable cereals in terms of quantity and quality of nutrients. Then it is necessary to establish the norms for the consumption of feed of grain origin by farm animals and to select the most suitable crops for this and to establish their required quantity. This will make it possible not only to increase the productivity of livestock, but also, mainly, to ensure the guaranteed sale of this share of grain. The next thing to consider is the crop area. Some of them will already be allocated for the production of feed grain. For sowing on the remaining part of the sown area, the farm must choose the most profitable crops in accordance with the available seed supply, or purchase seeds for sowing such crops. The proposed measures will rationally organize the sown areas of the economy and produce grain of the right quality in the right quantity.

Thirdly, it is proposed to the economy to master the mechanism of cost management. This involves the implementation of planning and cost control at all stages of production, as well as the introduction of management accounting elements, in which costs are divided into fixed and variable. This will help to solve the problem of profit maximization by reducing certain costs, by changing the ratio of variable and fixed costs.

A significant factor affecting the yield is the introduction of high-yielding zoned varieties, the use of high-quality seed material. Farms must periodically carry out variety renewal, that is, receive seeds of the elite or the first reproduction from breeding stations or from seed farms.

The use of high-yielding varieties makes it possible, ceteris paribus, to obtain an additional 15% of grain per hectare compared to ordinary crops. Currently, at least 150 new varieties of spring grain crops (wheat, millet, barley, oats) are being cultivated, capable of producing grains of more than 60 centners per hectare.

Of particular economic importance is the increase in the production of hard and strong varieties of wheat, which form the basis of the food fund.

The variety to a decisive extent determines the quality of the grain. Improving quality is the most important factor in increasing the efficiency of grain production. High requirements for the quality of grain are determined by the special value of this food product, the need for its long-term storage.

One of the reserves for improving the quality is the sale of grain that meets the required conditions in terms of moisture and content of weed impurities. Grain is stored for storage at a moisture content of 14-15%, and the moisture content of grain coming from the field reaches 35%. Every year, up to a third needs additional cleaning, and up to half of the sold grain needs drying. Fuel consumption for drying a ton of grain averages 12 kg.

Grain production is a branch of high mechanization. It is less labor intensive than the cultivation of potatoes, vegetables, flax and other agricultural crops. Labor costs per hectare of grain crops average 17-20 man-hours, and per centner of grain - about one man-hour.

A significant reduction in labor costs per unit of output, an increase in yield and grain quality can be achieved with the introduction of intensive technologies. Cultivation of grain crops using intensive technologies provides for their placement according to the best predecessors, the application of scientifically based doses of organic and mineral fertilizers, the use of an integrated system for protecting plants from weeds, pests and diseases, the complex mechanization of all technological processes, rational organization labor. The use of intensive production factors increases the material, monetary and labor costs per hectare of crops, however, due to a significant increase in productivity, labor and financial costs per unit of production are reduced. Improving the quality of grain, and consequently selling it at higher prices, has an impact on final results production - increases the profit and profitability of the industry. Compared to conventional technology, with intensive technology, fuel consumption per hectare of sowing increases up to 2.5 times, mineral fertilizers - 1.2 times, chemicals - 8 times. Therefore, at present, the use of intensive grain production technologies is constrained by the shortage of equipment, a sharp reduction in the supply of mineral fertilizers and plant protection products, and the use of substandard seeds for sowing. The farms are now trying to apply energy- and resource-saving technologies for the production of crops. The reserve for grain production is the reduction of losses that occur at all stages of its production and processing. Depending on the areas of cultivation, the shortfall in the harvest of winter wheat with a deviation from the optimal sowing time in one direction or another for 5 days ranges from 4% to 8%, for 10 days - from 8% to 13%. For spring crops, with a five-day delay in sowing, grain losses range from 4% to 11%, for ten days - from 11% to 30%. When harvesting, grain losses are possible due to delays (from shedding, lodging of grain by 1.5-2.5 q / ha) and due to poor grain threshing (wet weather, imperfection of the combine). On average, crop losses during harvesting are 10-15%. In rainy weather, damage to grain and straw occurs. One of the reasons for delaying harvesting is the lack of combine harvesters and their rather low productivity.

Harvesting losses are affected by grain moisture. Already at a moisture content of more than 20%, part of the grain is not threshed, and at 30%, harvesting should be stopped, however, cereals are harvested at farms with a grain moisture content of 15% to 35%. At the same time, the sex is lost, which is equivalent to hay in terms of nutritional value. Losses of harvested grain are possible from injury during cleaning, self-heating, germination, damage by pests. Therefore, it is important to properly organize post-harvest processing and storage of grain. To transfer all these processes to industrial technology, it is necessary to have a sufficient number of elevators equipped with high-performance grain drying equipment.

We will show how the application of fertilizer affects the yield and cost in natural terms, and in general for crop production - in value terms (Table 3.1).

We apply nitrogenous fertilizers. We get a yield equal to 7.8 kg / ha.

We add the obtained yield to the previous 8.9 c/ha and get 16.7 c/ha.

Table 3.1 - Increase in crop production through the introduction of mineral fertilizers.

According to the measures taken to apply fertilizer, it can be seen that the yield of grain increased by 7.8 centners per hectare, and in our case it is almost two times, and the cost price decreased by 89.8 rubles, by 1 centner. products, and received a profit from the sale of 849 rubles. In this case, the profitability of the enterprise increases by almost 2.5 times and amounts to 13.3%