Economic sciences /10.Enterprise economy

Senior teacher of Dmitriyev V. R.

Kostanaysky State University of a name of A. Baytursynov, Kazakhstan

Economic efficiency of production of dairy products

in DEP LLP of Kostanay

Now in the Republic of Kazakhstan the market of dairy products is one of important links of the consumer market which provides the population with milk, sour-milk production, etc.

In the conditions of formation of the market relations possibilities of action of all factors increasing production efficiency significantly extend. One of important factors of an intensification and increase of production efficiency is the regime of economy. Resource-saving has to turn into a decisive source of satisfaction of growing requirement in fuel, energy, raw materials and materials.

Economic efficiency of the organization of production represents a ratio of two sizes - results of economic activity and the made expenses. Increase of efficiency of the organization of production can be reached as due to economy of the current expenses (consumed resources), and by the best use operating the capital and new investments in the capital (applied resources).

The range of products of DEP LLP (Kostanaysky milk processing plant) is very wide and has steady tendencies to growth. So in 2000 it made 12 types, and today it is more than 250 names

DEP LLP on the volume of capacities treats group of the large enterprises with a power of 29 thousand tons of dairy products a year.

Products cost for 2013 in comparison with 2011 grew by 1,3 times. Respectively, the cost of gross output for 2013 in comparison with 2011 grew by 1,27 times. Due to the production expansion, emergence of new lines on production, respectively, the number of workers which in comparison with 2012 in 2013 increased by 1,17 times increased. Salary charge on DEP LLP happens on the basis of 2 systems of compensation: price-work and bonus and time and bonus.

In 2013 in comparison with 2011 the wages fund increased on 210000 thousand тг, at the expense of increase in production, and also number of the working.

DEP LLP treats the universal enterprises since the main branch isn't allocated, the enterprise makes and realizes all types of dairy products which are possible for making at such enterprises. However it is possible to allocate some products. The greatest specific weight - 23,9% of total number as a part of all products occupies milk. It is also possible to allocate sour-milk production - 16,2% and oil of 11,7%. For 3 last years this tendency remains to a constant, and doesn't make big fluctuations and deviations. It means that milk, sour-milk products and oil are the products of dairy production most consumed today.

By years efficiency grew in a section, in 2011 profitability made 8,98%, profit of 4000000 thousand тг, in 2009 profitability increased by 1,02 items and made 10%, the profit increased on 200000 thousand тг. and in 2010 profitability became equal 11,5%, and profit - 4450000 thousand тг. 2010 was for the enterprise the most successful.

Marketability level on DEP LLP is executed in 2013 for 97,9% that is 1,5% less, than in 2011. Thus, in 2013 the enterprise made 29200 t of production and realized 28987 t that on 6114 t of realization it is more, than in 2011. As before, within 3 years leaders of production are milk, sour-milk production and oil. In a general view realization of made production in 2013 in comparison with 2011 increased by 26,7%.

At increase in output of goods the cost of products will increase by 5466640 thousand тг and will make 29234640 thousand тг, the cost of gross output will increase by 5830500 thousand тг and will make 31180500 thousand тг, the profit will increase by 1023500 thousand тг and will make 5473500 thousand тг. Thus, profitability will increase on 2,6п. also it will be equal 14,1%.

Also at the enterprise it is planned to increase the volume of gross output for planned year by 4%, possible decrease in production expenses due to mobilization of the reserves opened on everyone article for 7,5% is expected and additional expenses of 9% are expected. Thus, in a percentage ratio, prime cost by all types of made production decreases by 2,5%.

The profit on realization of 1 kg of butter, proceeding from it, in DEP LLP 10 tenges higher and makes 153,2 tenges. Profitability of production of DEP LLP also higher and makes 21,9% that is 2,2% higher, than profitability of Lisakovsky GMZ LLP. As the output in Lisakovsky GMZ LLP is less, than in DEP LLP, therefore, total amount of profit will be less on 115,1тысяч tenge.

Thus, thanks to the correct organization of production, the enterprise has a possibility of increase in profit, increase of competitiveness and an entry into the new consumer markets.

Literature:

1 Berger A.V. Petrenko I.Ya. Ismuratov S. B. Agrarian microeconomics: textbook. - Chelyabinsk: Southern Ural book publishing house, 1995. - 445 pages.

2 Akhanbayeva Sh. Kachestvo and бизнес.//Food and processing industry of Kazakhstan. - 2003, № 1. - 30pages.