Tastemirova Zh.A.
Senior Lecturer of the
Department of Accounting and Auditing
Kostanai State University
A.Baitursynov, Kazakhstan
FOREIGN PRACTICE OF COOPERATIVE FORMS OF DAIRY SUB ORGANIZATION
Consideration of the integration processes in the dairy industry in
Kazakhstan and some foreign countries, the historical aspect revealed the most
common features of development cooperation.
The first co-operatives involved in the production and marketing of dairy
products were cheese factories in France and Switzerland. In Sweden and
Denmark, co-operative dairies were established only in the 70s-80s of the 19th
century [1].
The Russian dairy cooperative was developed in the 60s of the 19th century
and its founder is N. Ants in whose name appeared first dairy plants [1]. In
the scientific literature on dairy business, often called the father of the
industry, NV Vereshchagin, which is the successor to Nicholas soon as at the
beginning of his activities there were already 66 dairy plants [2]. Artisanal
cheese factory was originally emerged in the Tver and Yaroslavl provinces, to
develop a more active later in Western Siberia.
Union Siberian butter-making cooperatives, adopted its charter in 1907, and
in 1915 opened 629 stores of use, storage and the turnover amounted to 10
million rubles [1].
Siberian butter manufacturers are developing very rapidly. Thus, the export
of oil in 1894 was 400 pounds in 1899 - 310,000 in 1904 - 2,003,315 in 1907 -
3.413 million pounds [1]. Important role in this played the way of organizing the
cooperative work: a dense network of cooperatives maslodelcheskih not only
engaged in milk processing and marketing of dairy products, but also provides
farmers with necessary goods and agricultural machinery. Thus, the cooperation
of all parties concerned the economic life of the peasants, but did not
encroach on their very activity, not regulating the duties within the family
[3].
A significant influence on the development of the domestic dairy
cooperatives had Stolypin agrarian reform, which resulted in significantly
expanded dairy farming maslodelcheskoe and became actively applied separators.
During the period from 1905 to 1912. Only three counties - Petrozavodsk,
Olonets and Povenets number of separators in farms increased from 7 to 174
pieces [4], which increases the production of marketable products. In addition,
credit partnerships were allocated 15 thousand rubles per unit of cooperative
dairy and cheese factory.
Currently, this invaluable experience almost forgotten. However, the
conditions under which the nascent Siberian butter manufacturers have similar
features with modern. As in our time, these years were ubiquitous small farms
producing raw milk and in need of it guaranteed sales. In addition, both then
and now, processing of milk into butter less costly than the production of
dairy products, which is developing the highest rate.
The impetus for the revival of the dairy co-operative society in modern
Russia was the adoption in 1995 of the Law "On Agricultural
Cooperation". In the dairy subcomplex of our country particularly
widespread marketing consumer cooperatives. An example of the successful
functioning of the organizational-legal forms of farming is an agricultural
consumer cooperatives producing and processing milk, "Volsky milk factory"
in the Saratov region, which has been converted from a joint stock company. [5]
As a result, the company increased refining capacity utilization rate due to
the stabilization of raw material base, reduce costs per unit of milk products,
increased efficiency of milk production.
Agricultural cooperatives milk plays an important role in the agricultural
sector in many countries. For example, Norway and Italy cooperatives control
almost the entire dairy industry. In Denmark, consumer cooperatives account for
94% of the total milk production. The Dutch dairy sector cooperatives processed
about 80% of the milk produced in the country. In France, farmers' cooperatives
is sold through more than 52% of milk in Belgium - 65%, USA - 76-81%.
Cooperatives provide Swedish export of milk and dairy products, the country is
almost 100% [6]. Thus, the cooperative form of organization of the dairy
industry is the most popular in developed countries. We believe that in
Kazakhstan, with due attention from the society and the state, milk production
can and should be concentrated mainly in the cooperative sector.
The success of the dairy cooperatives in other countries is largely the
merit of ongoing public policy. For example, in Finland [7] The current
practice of cooperatives subsidies for investments, and the purchase of fuel
for agricultural needs of farmers are exempt from VAT. And such fuel undergoes
tint to it was used only for the intended purpose. Personal car farmer can not
fill them, because at any moment it can stop the police to check the color of
gasoline. Furthermore, if the farmer is faced with some problems, it may, in
its co-op free to call a specialist for the production of milk. These
specialists provide assistance from feed production and storage of milk before
commissioning the equipment and insemination of cows.
In Sweden, the government support for farmers' cooperatives through tax
benefits and credits, subsidies, the provision of a monopoly on the import of
agricultural products, export subsidies [8]. In France, the co-operatives are
also tax benefits and access to more favorable credit conditions. In Italy,
cooperatives in the first 10 years of its activities shall be exempt from
corporation tax, and then withdrawn on favorable terms; no double taxation; It provides
a minimum income of a shareholder who is not taxable.
It is somewhat different from the above-mentioned countries, the practice
of funding in the Netherlands. Here cooperatives operate on the principles of
self-financing, so with a high level of investment in production
infrastructure, they often apply strict regulation volume goods donated by
farmers to ensure constant loading equipment. For this reason, the legislation,
the following types of liability for the members of the cooperative: the unlimited
liability of the equal and unequal shares; limited responsibility for equal or
unequal shares to; excludes liability, ie lack of responsibility on the part of
the Member States for the failure of cooperatives. [6] It is worth to highlight
the fact that the Netherlands income (dividends), members of the cooperative
are not subject to income tax.
In addition to the above, in many developed countries in the cooperative
organizations, the dairy industry has developed a number of mandatory to
implement rules relating to housing, feeding, milking animals, transportation
of milk. Such a policy is to improve the quality of raw milk and the use of
high standards is carried out in order to improve the competitiveness of
cooperatives over private agribusinesses. For example, in Austria with an
average number of cows per yard, equal to 11 goals, there is a strict quality
control of raw milk. Some farms have the status of agricultural schools where
practice begins breeders. Agricultural machinery, farmers buy from local
producers, because they believe in it, and as it is possible to obtain grants
from the state.
Also plays an important role high degree of co-operative development in all
spheres of agricultural activity has been accompanied by a process of
concentration of production and cooperation with scientific research
organizations, etc. For most. dairy cooperatives are characterized by a
contractual relationship with large companies such as Campina, Meggle, Nestle,
Ehrman et al. [6, 9].
The main trend in the development of agricultural cooperatives in the dairy
industry the majority of foreign countries is to reduce the number of
co-operatives by their further integration. For example, in Finland, processing
and marketing of milk in the country is almost completely controls the largest
cooperative Valio. In the UK, the main procurement activities shall farming
Dairy Association Milk Marque, which occupies 60% of the dairy market.
The production of basic dairy products in the Netherlands play a leading
role farming agro-cooperatives (Dutch Farmer's Agroindustrial Cooperatives -
DFAC), which produce more than 90% of butter and cheese. [6] They cover all the
key sectors of agriculture, providing a balance of interests between them;
performs communication and coordination role, while protecting the interests of
farmers.
In Sweden, the Union of dairy farms is one of the largest in the country.
[6] It consists of 24 regional cooperative country, with almost 35 thousand
farmers. As part of the association are about 84 dairy 36 - for the production
of drinking milk, 14 - of butter, 22 - cheese; design office, laboratory,
Center nauchno¬issledovatelsky butter and cheese.
Swedish cooperatives, cooperatives for marketing and processing play an
important role in the formation of vertical integration ties. That agricultural
cooperatives dairy subcomplex are the initiators of the largest agro-industrial
association (POA) on a cooperative basis - the group SLA, who holds 60% of the
total milk production in the country. He owns 15 dairies, which employed 22
thousand. Man. The structure of the POA dairy subcomplex includes large food
industry, which accounts for 75% of the production industry (for example, APO
Riksust, where the cheese is made with 48 cheese-making enterprises whose production
covers about 80% of the domestic market of the country). Often agribusiness
cooperative associations include the formation of two or three sectors (for
example, APO «Lactamin», obedinenyayuschee venture for the production of feed
belonging to cooperatives supply and marketing of animal feed and dairy
cooperatives.). Also, it should be noted the process of expanding the influence
of cooperative APO Sweden, which already owns controlling stakes in a number of
companies (such as companies producing equipment for the dairy sub sectors).
A distinctive feature of the dairy sub France is a high degree of vertical
integration of cooperatives, which is caused by the need for quick processing
of milk [10]. Large cooperatives specializing in milk, are located mainly in
the West, "Gluck", "¨real Puaturen", "Even",
"Terra", "Koralis", "Saint-Mer Isigny" and
others. In other regions of the country dairy cooperatives deliver milk to
dairy factories unions (mostly union "Sodiaal"), or other companies.
Also in the dairy sector in France are co-operatives craft type, working with
small amounts of milk (fruitery and similar co-operatives).
As in other western European countries, farmers' cooperatives in the
Netherlands are subjected to a process of concentration on the background of
growth of labor productivity. Thus, compared with 1949 in the number of
currently molokoperarabatyvayuschih cooperatives decreased from 426 to 10.
There were "central" cooperatives, which combine local, while
maintaining their independence, supplying a range of services, such as in the
purchase of means of production and the processing and marketing of
agricultural products. For cooperatives recently characterized as the
diversification and internationalization activities. [6] So the larges international
dairy cooperative is Friesland Dairy Foods.
The German dairy industry the main trend of development of agricultural
co-operation is to reduce the number of co-operatives by their further
integration. Halve the number of co-operative dairy company with its own milk
processing. In addition, milk production there is a significant imbalance,
since up to 90% of turnover provided five major companies. Other difficulties
associated with pyatnadtsatiprotsentnym overproduction of the total, the
reduction of state support for dairy farmers. As a result, some producers have
to cooperate to deal with major concerns. This has led to an increase in the
share of processed milk cooperative farms in Germany to 70% [11].
The study of the rich foreign experience of agricultural cooperation allows
us to consider the form of a cooperative organization of dairy subcomplex in
the Republic of Kazakhstan the most acceptable. Firstly, the practice of other
countries has shown that the efficiency of dairy subcomplex above it in the
framework of cooperative structures. For example, dairy farming in Denmark
became successful only after it took the form of a cooperative. A farmer's
dairy cooperatives such as Lake-To-Lake Cooperative (USA), Fonterra Cooperative
Group Ltd (New Zealand), and many others, distinguished by a large volume of
products entering the market and its high quality. These results were achieved
due to the fact that farmers are the owners of both the cooperative and
suppliers of raw materials, so improving the quality and quantity of milk in
the zone of their personal interests and directly affects the income level of
the owners of such farms. Therefore, a high proportion of co-operation in the
production and sale of milk in Sweden it is 100%, Denmark - 96%, the
Netherlands - 98% [12]. We should also note the fact that more than half of the
leading "milk" of multinational companies in the form of property are
owned by cooperatives and farmers. Moreover, the two leading positions are
occupied by co-operatives is: New Zealand "Fonterra" and "Dairy
Farmers of America» (DFA), which account for 5.5% of world milk production
[13].
Secondly, the majority of foreign farmers producing milk, go through the
co-operation. It is no accident the share of cooperatives in the milk market in
many developed countries is close to 100%.
Third, the success rate experience of the artisanal creameries in Russia,
which became widespread at the time. Combining the small producers, they
allowed not only to increase the overall technological level of dairy products
produced by cooperatives, but also the quality of raw materials.
Thus, in Kazakhstan, as well as throughout the world, milk production
should be carried out by farmers, and its processing - cooperatives. The device
sizes of farms and their contents to the natural and economic conditions and
characteristics of the country can achieve good results in the production of
milk. The size of farms as determined by the size of its existing land owner,
as experience has shown that most of the farms feed should be made
independently. Application farms competent systems and feeding herds current
technical equipment is possible to provide, with the assistance of the state
through a system of co-operation. In addition, similar to international practice,
in Kazakhstan need to create a well-developed infrastructure and consulting
services farmers, capable of ensuring their sustainable development.
Development of cooperation in the dairy subcomplex is impossible without
taking into account of all the necessary conditions that accompany the
production, processing and marketing of milk.
Thus, at the end of the first chapter, we can conclude that the differences
in the understanding of economics - theoretical essence, content and the role
of agricultural cooperatives, are largely determined by differences of
criteria: culture, traditions, social and economic systems, management
practices and legislation. The dissertation research shows that agricultural
production developed foreign countries, the main producers are the farmers and
family farms, united in consumer cooperatives. It was revealed that in the
agrarian sector of individual countries (eg in the US, the UK and Sweden)
through cooperatives implemented most of the dairy products, moreover, the share
of these legal forms in the milk market significantly exceeds the share of
cooperatives specializing in other agricultural products (eg grains and
vegetables) in their respective markets.
The analysis of a number of problems due to the specifics of a dairy
subcomplex, the author has proved objective necessity of development of
agricultural consumer cooperatives in the region, capable of reducing
transaction losses of raw milk; provide competitive advantages to rural
producers; more efficient use of resource potential; rationalize the
distribution system;
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