ОРГАНИЗАЦИЯ ФЕРМЕРСКОГО ХОЗЯЙСТВА КРУПНОГО РОГАТОГО СКОТА И ОБЕСПЕЧЕНИЕ КАЧЕСТВА МЯСО-МОЛОЧНОЙ ПРОДУКЦИИ

Истомина Е.Е.¹, Куранов М.Н.²

¹ORCID:0000-0002-1243-4434, кандидат химических наук, ²ORCID: 0000-0003-4910-6239, индивидуальный предприниматель,

¹Педагогический институт Иркутского государственного университета

ОРГАНИЗАЦИЯ ФЕРМЕРСКОГО ХОЗЯЙСТВА КРУПНОГО РОГАТОГО СКОТА И ОБЕСПЕЧЕНИЕ КАЧЕСТВА МЯСО-МОЛОЧНОЙ ПРОДУКЦИИ

Аннотация

В статье рассматриваются результаты исследования организации фермерского хозяйства крупного рогатого скота и обеспечения качества мяса и молочной продукции. Представлена производственная программа. Приведены капитальные затраты на оборудование и материалы на организацию фермерского хозяйства. В статье выполнен расчет технико-экономических показателей производственной программы и приведены показатели безопасности молочной и мясной продукции, а также разработаны мероприятия по обеспечению качества мясной и молочной продукции.

Ключевые слова: организация, фермерское хозяйство, крупный рогатый скот, обеспечение качества, мясная продукция, молочная продукция.

Istomina E.E.¹, Kuranov M.N.²

¹ORCID: 0000-0002-1243-4434, PhD in Chemistry, ²ORCID: 0000-0003-4910-6239, Private entrepreneur,

¹Pedagogical Institute of Irkutsk State University

ORGANIZATION OF LARGE CATTLE FARMING AND ENSURING QUALITY OF MEAT-DAIRY PRODUCTS

Abstract

The paper examines the results of the study on a cattle farming organization and ensuring the quality of meat and dairy products, the production program is presented as well. The capital costs for equipment and materials for the organization of the farm are presented, in the paper, the calculation of technical and economic indicators of the production program is performed and the safety indicators for dairy and meat products are listed, the measures ensuring the quality of meat and dairy products are developed as well.

Keywords: organization, farming, cattle, quality assurance, meat products, dairy products.

Introduction. According to «Soyuzmoloko» in 2016, Russia's level of self-sufficiency in dairy products amounted to 81.5%. By 2020, according to the Doctrine of Food Security of the Russian Federation, this standard should be 90%. The production of commercial milk amounted to 20.7 million tons and increased by 2.8%. Milk productivity of cows increased by 2.1%. Milk processing and finished goods production grew by 1%. The organization of the farming economy of cattle contributes to the implementation of this Doctrine [1. p. 11]. Agriculture in the Irkutsk region is engaged in 190 agricultural organizations, 3,3 thousand farms, 349 thousand personal subsidiary farms, 120 cooperatives [2. р. 40]. The purpose of the study is to organize a farmer economy to produce high-quality meat products and milk products, with the next retail sale in the Irkutsk region market.

Material and methods. This article discusses the results of a study of the organization of a farm economy and ensuring the quality of meat and milk products. The method of the study is the evaluation of the effectiveness of investment projects, carried out according to the Methodological recommendations for the evaluation of the effectiveness of investment projects [3. p. 3].

Results and discussion.

The goal of the project is to generate profit through the production of meat and milk products. The main activities of the company are: breeding cattle and retail sale of dairy products; cattle breeding and retail sale of meat products.

Stakeholders of the project: individual entrepreneur, sales manager of LLC «UNIC» in Irkutsk, head of the Ministry of Agriculture of the Irkutsk region, consumers of  Irkutsk region, we are suppliers of feed and veterinary products.

Type of project – capital investments in fixed assets and circulating assets of agricultural production. Acquisition of agricultural machinery: (table 1).

Table 1 – Capital investment (CI)

Agricultural machinery	Quantity, units	Price, thousand rub.	Value, thousand rub.	Provider
MTZ-82.1 tractor	1	1380.0	1380.0	«UNIC», Irkutsk
Press-picker PRT-F-145.	1	500.0	500.0	«UNIC», Irkutsk
Total			1880.0

The project also plans fattening for meat 7 bulls, 7 cows for lactation of milk, and also sowing wheat and oats on an area of 51.5 hectares for growing cattle feed.

Table 2 – Profession of farm

Professions	1Q 1Y	2Q 1Y	1Q 2Y	1Q 3Y	3Q 4Y	3Q 5Y
Farmer	1	1	1	1	1	1
Herdsman / Shepherd	0	1	1	1	1	1
Dairymaid	0	0	0	1	1	1
Machinist of tractor	0	0	0	0	1	1
Total	1	2	2	3	4	4

In the farm, agricultural products will be produced: drinking milk – 5.2 tons/month; soured cream – 4.25; cottage cheese –2.3; and beef – 8.25 tons/year.

Table 3 – Holstein breed [4, С. 366; 5]

Index	Value	Note
Species	Holstein breed	«-»
Slaughter yield of meat	50-60%
Average weight of a bull	800-900 кg
Average weight of cows	550-560 кg
Average weight of a calf 15-16 months	420-480 кg
Productivity maximize	3500-5500 кg
Mass fraction of protein	3,0-3,2%
Fat content of milk	3,7-3,9%
Stern
Hay	3,5 kg	Per 100 kg of net weight
Succulent feed (potato, silo)	2-3 kg	Per 1 kg of milk
Concentrated feed (bran, oil cake)	100-200 g	Per 1 kg of milk
Sodium chloride	5-8 g	Per 100 kg of net weight

For 4 years it is planned to increase the head of cattle and 14 to 56 cows.

Table 4 – Livestock project

Indicator	Number of goals
Cattle. Total	14
Cows	5
Bull 1-3 years	5
Heifer 1-3 years	4

A significant part of the agricultural produce produced will be sold on the food markets of the Irkutsk region. The farmer to ensure the demand for milk and meat products, regulates quality, by composing the optimal formulations. The quality of products is formed through the control of raw materials and the provision of storage and transportation factors for finished products in accordance with regulatory documents. The trade mark-up for each product is formed taking into account the demand in the market.

Table 5 – Technical conditions

Product	Standard	Technical conditions
		Net weight. Gram	Acidity.°Т	Fat mass fraction. %	Protein mass fraction. %
Drinking milk	GOST 31450-2013 [6]	1000	20	4.7	3.0
Cottage cheese	GOST 31453-2013 [7]	180	210	18.0	14.0
Soured cream	GOST 31452-2012 [8]	500	70	37.0	2.0
Product	Standard	Thickness of subcutaneous fat.sm	Muscle eye area, sm²	Color of muscle tissue in cross section	Color of subcutaneous fat
Meat. High quality beef¹	GOST R 55445-2013 [9]	˂ 2.0	>70-80	«А», «Б», «В», «Г»	«К», «Л», «М»

Note: ¹ Кlass 1;2;3;4; Category «В»; «К»; «Г».

As part of fixed assets are farm, cowshed, truck, bulls, land. In the composition of working capital are food, equipment, lining.

Project analysis. The planning of the production of peasant farms is based on production capacity. Production capacities are limited by labor resources, production areas, natural components. The general management of the peasant farm will be carried out by the entrepreneur. The working staff will consist of 3 replaceable basic workers. The salary at the enterprise is time-based. The sales plan is calculated on the fact of receipt of proceeds from the sale of products. The farm will start farming activities from the 1Y. The sales plan is presented in Table 6.

Calculation of depreciation is carried out proceeding from the fact that the service life of a barn and a tractor is 10 years. Depreciation is accrued on a straight-line basis. Depreciation charges amount to 188 000 rubles in year.

Table 6 – Plan of revenus

Product	Revenus.kg				Revenust.thousand rubles
	1 Y	2 Y	3 Y	4 Y	1 Y	2 Y	3 Y	4 Y
Drinking milk	66100	66100	85930	111709	2314	2314	3008	3909
Cottage cheese	5825	5825	7689	9007	495	495	653,6	766
Soured cream	3146	3146	3657	3883	283	283	329	350
Meat. High quality beef.	1238	1238	1856	2784	223	223	334	501
Total	76309	76309	99132	127383	3315	3315	4325	5526

The cost of production includes conditionally variable and conditionally fixed costs. Commercial expenses are represented by expenses for the purchase of fuels and lubricants (fuels and lubricants), which are accounted for at constant costs, and management costs in the management salaries.

Formation of the price for production of  Individual Entrepreneur. The farmer is based on a costly and market approach. The price covers the costs of production, but does not exceed the price of competitors. Production indicators according to the plan of the economy: indicator milk yield from 1 cow per year – 4400 kg. Conditional variable costs include animal feed. The amount of feed intake is affected by the age of the animals, lactation and weight. The variable costs in accordance with the production plan are presented in Table 7.

Table 7 – Cash-flow. thousand rubles

Indicator	1 Y	2 Y	3 Y	4 Y
Proceeds	3173.5	3314.9	4324.7	5525.5
Production cost	2019.5	2142.8	2418.8	2765.6
Gross profit	1154.0	1172.1	1905.9	2759.9
Commercial and administrative expenses	12.0	13.8	15.8	15.8
Depreciation	118.0	118.0	118.0	118.0
Revenue from sales	954.0	970.3	1702.1	2556.1
Profit before tax	954.0	970.3	1702.1	2556.1
Unified agricultural tax (6%)	57.2	58.2	102.1	153.4
EBIT	896.8	912.1	1600.0	2402.7

The cost of purchasing food increases in accordance with the increase in the herd number from 15 to 56 head of cattle. The farmer sells livestock products. Farmer activity is a profitable type of business, as evidenced by statistics on the breeding of cattle in the Irkutsk region.

The products are fully sold in the agricultural markets of the Irkutsk region. Cattle breeding refers to agricultural activities, so the calculation uses a single agricultural tax (6%), in addition to which mandatory contributions to the pension fund of the Russian Federation and the social insurance fund (30%) are paid. These taxes are included in fixed costs. The need for non-current assets arises in the first year. They are related to the acquisition of agricultural machinery. The total need for non-current assets will amount to 1 880 000 rubles, including: grant funds – 1 500 000 rubles. And own means of the farmer – 380 000 rubles.

In Tables 7-8, reflecting costs, revenue and net profit. According to calculated data, it is clear that from 3Q 1Y to 2Q 2Y, the net profit is negative for months.

Table 8 – Estimation of economic efficiency, thousand rubles

Indicator	1 Y	2 Y	3 Y	4 Y
EBIT	896.8	912.1	1600.0	2402.7
Depreciation	188	188	188	188
EBITDA	1324.4	1214.6	1726.5	1831.5
Capital investment (CI)	-1880	0	0	0
Discount rate	0.8475	0.7182	0.6086	0.5158
Discounted cash flow (DCF)	919.4	790.1	1088.2	1336.3
Net present value (NPV)	-960.6	-170.5	917.6	2253.9
Profitability of invested capital, %	28.3	27.5	37.0	43.5
Breakeven pint	1485.0	3278.1	2777.2	2644.9
Discounted payback period (DPP), years	2.2
Profitability index (PI)	1.12
Internal rate of return (IRR)	0.1855

Thus, the amount of this profit and will be a need for current assets in 1Y.

The need for current assets of the project will be 340 500 rubles. As a result of unfavorable weather conditions, about 70% of the losses in the national economy fall on agricultural production [10. р. 94]. When analyzing risks, it was revealed that many factors influence the efficiency of work. One of the most important is the incidence of bull-calves, which can lead to the death of animals. The main obstacles that can place project implementation are poor climatic conditions – low yields resulting in a shortage of feed.

Conclusion. The project is based on the organization of peasant farming of cattle and ensuring the quality of meat and milk products. The production program is presented. The project of cattle farm cost-effective and practical to implement.

Список литературы / References

1. Инкижинова С. Просто люди у нас бедные [Электронный ресурс] / С. Инкижинова // Эксперт – 2017 – №34. – C. 11-14. URL.: http://expert.ru /expert/2017/34/ prosto-lyudi-u-nas-bednyie (дата обращения: 02.10.2017)
2. Истомина Е.Е. Применение инноваций при реконструкции и модернизации тепличного хозяйства Иркутской области / Е.Е. Истомина // Международный научно-исследовательский журнал. – 2016. – №4(46). – C. 40-43.
3. Российская Федерация. Методические рекомендации по оценке эффективности инвестиционных проектов. [утв. Минэкономики РФ, Минфином РФ и ГС РФ от 21.06.1999 ВК477]. – [2 ред.]. – М.: Экономика, 2000. – 421 с.
4. Щеглов Е. В. Голштинская порода. Гермафродит — Григорьев. В 4 т. / Е. В. Щеглов – М.: Большая Российская энциклопедия, 2007. – С. 366.
5. Черно-пестрая порода КРС. [Электронный ресурс] // Сельский эксперт – 2017. URL.: https://selo-exp.com/korovy/cherno-pestraya-poroda-krs.html (дата обращения: 02.10.2017)
6. ГОСТ 31450-2013. Молоко питьевое. Технические условия. – Введ. 2014-07-01. – М.: Изд-во стандартов, 2013. – 11 с.
7. ГОСТ 31453-2013. Творог. Технические условия. – Введ. 2014-07-01. – М.: Изд-во стандартов, 2013. – 12 с.
8. ГОСТ 31452-2012. Сметана. Технические условия. – Введ. 2013-07-01. – М.: Изд-во стандартов, 2013. – 11 с.
9. ГОСТ Р 55445-2013. Мясо. Говядина высококачественная. Технические условия. – Введ. 2014-07-01. – М.: Изд-во стандартов, 2013. – 14 с.
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Список литературы на английском языке / References in English

1. Inkijinova S. Prosto ludi u nas bednie [Just we are poor people] / S. Inkijinova // Expert – 2017 – №34. – p. 11-14. – URL.: http://expert.ru /expert/2017/34/prosto-lyudi-u-nas-bednyie (accessed: 02.10.2017). [in Russian]
2. Istomina E.E. Primenenie innovacii´ pri reconstrukcii I modernizacii teplichnogo hozaistva Irkutskoy oblasti. [The process of innovation in the reconstruction and modernization of greenhouse Irkutsk region] / E.E. Istomina. // International Research Journal. – 2016. – №4(46). – р. 40-43. [In Russian] doi: 10.18454/IRJ.2016.46.247
3. Rossijskaja Federacija. Metodicheskie rekomendacii po ocenke effektivnosti investicionoy proectov. [Russian Federation. Methodological recommendations for the evaluation of the effectiveness of investment projects] : [accepted by Minekonomika RF, Minfin RF, GS RF. on June 6, 1999. №VK477]. – [2 ed.]. – M. : Ekonomika. – 2000. – 421 p. [in Russian]
4. Sc´eglov E. V. Golshtinskay poroda.V 4 t. [Holstein breed] / E. V. Sc´eglov. – M. Bolshaja Rossijskaja enciklopedia. –2007. – 366 р. [in Russian]
5. Cherno-pestraya poroda KRS. [Cherno-pestraya breed cattle] // Rural Expert – 2017 – URL.: https://selo-exp.com/korovy/cherno-pestraya-poroda-krs.html (дата обращения: 02.10.2017) [in Russian]
6. GOST 31450-2013. Moloko pit´evoe. TU [Drinking milk. Specifications]. – Vved. 2014-07-01. – M.: Izd-vo standartov. – 2013. – 11 p. [in Russian]
7. GOST 31453-2013. Tvorog. Tehnicheskie uslovia [Cottage cheese. Specifications]. – Vved. 2014-07-01. – M.: I. Standartov. – 2013. – 12 p. [in Russian]
8. GOST 31452-2012. Smetana. Tehnicheskie uslovia [Soured cream. Specifications]. – Vved.2013-07-01.–M.: Izd-vo standartov. – 2012. – 11 p. [in Russian]
9. GOST R 55445-2013. Myaso. Govyadina visokokachestvenaya. Tehnicheskie uslovia [Meat. High quality beef. Specification]. – Vved. 2014-07-01. – M.: Izd-vo standartov. – 2013. – 14 p. [in Russian]
10. Istomina E.E. Proizvodstvenaja programma sistemi avtomaticheskogo poliva rastenii´ «Umni´y sad» [The production program of an automatic plant waterling systems «Smart garden»] / E.E. Istomina, M.N. Kuranov. // International Research Journal. – 2016. – №2(44). – р. 94-97. doi: 10.18454/IRJ.2016.44.099 [in Russian]