Economics / 7. Accounting and Auditing

Professor Zhaparov K.J.

Murzalinа D.B.

3rd year student of the specialty "Accounting and Auditing"

Kostanai State University A.Baitursynov, Kazakhstan

Effective functioning and development of the

dairy complex

Dairy subcomplex is a compound stages of milk production, processing and sales of finished products in a single process, steering system of economic relations between its participants. Achieving high performance sub based primarily with all, on improving the interaction between its structural units, conditions, results and prospects for their cooperation.

Choosing the legal form of cooperation in the form of agricultural consumer cooperatives (model 1) carry out their activities in order to meet the material and other needs of the cooperative members . And it meets the main purpose of inter-farm co-operation - to increase the effectiveness of major agricultural products on the basis of reducing the cost of their production units. This goal can be achieved through increased specialization , concentration and co-production, centralization of a number of management functions.

Model 2. It due to the following advantages compared with other organizational forms of enterprises: the continuation of the institutional integrity of the enterprise in the event of any of the participants; unlimited number of participants, the possibility of participation in the authorized capital of both individuals and legal entities , the ability to attract foreign investments into account in the share capital.

Authorized capital of (model 2) is formed by combining the participants of all its property valued at book value.

Incentive to participate in the creation of successful working farms is proposed adjustment mechanism each participant share in the authorized capital of the company in the light of their financial and economic activity at the time of the merger.

Successfully working households, the share of each member association in the authorized capital of adjusted to reflect the results of its financial and economic activity at the time of the merger. Adjustment shall be based on the value of their accounts payable and rated coefficient (CR) Company party cooperation, calculated for four groups of indicators: profitability of business: management efficiency; business activity, liquidity and market stability.

To find the AOC each participant interfarm integration is necessary, firstly, according to the procedure of comprehensive assessment of the financial condition of enterprises (by Sheremet AD and Negasheva EV) to find the value of its rated by the formula:

(1)

where Rj - ranking score of j-th enterprise; standardized indicators j-th analyzed enterprise.

Secondly, compare all the values Rj rated with a minimum of them, thus determining factor rated (KROj) each (j-th) enterprise. To do this, use the formula:

(2)

Share of each participant inter-farm associations in OAO determined by the formula:

where Dj - share j - th participant in the authorized capital of JSC; SIj - property value j - th participant; KZj payables-j - th participant; KROj - rated coefficient j - th participant.

In order to improve the overall efficiency of the formation of inter-farm (model 1 and 2). To rationalize the organizational structure of all members associations and enterprises as a whole: the formation of structural units (departments, integrated teams ) participating cooperatives, general business management unit (model 2) that operate on self-financing basis , selection and implementation of the most advanced forms of organization of production and labor , improving the governance structure of the controlling subsystem ( reducing the number of control steps ).

All these operations are carried out on the basis of territorial accommodation units, their initial specialization, logistics, handling standards.

The proposed models and the integration proceeds from the sale of marketable products formation is distributed between its structural divisions in proportion to the value of sold products in the domestic turnover in assessing inland settlement prices. The ultimate performance of each unit will depend on the use of reserves to reduce production costs, improve its quality, productivity growth.

Literature

1. Kuznetsov VV methodological framework for the assessment of the current state of technological development and the principle of dairy cattle / / Rostov-on-don, 2009, p. 224;

2. Moldashev AB Proposals for income generation agricultural producers in Kazakhstan / / Almaty, 2011.