Identify factors on influence on the formation of the cost of 1 centner corn on grain on ltd. "AgroKim"

Indicators	Basic year	Actual year	Deviation (+), (-)
Expenditures on 1 ha of planted area, UAN	895,19	851,29	-43,9
Yield, centners per ha.	14,70	65,32	50,62
Self cost of 1 centner of corn on grain grain, UAN	135,16	147,32	12,16
Self cost of 1 centner of corn on grain at a expenditures of actual and productivity of base year, UAN	57,19
Changes self cost of 1 centner of corn on grain grain, UAN initiated by - production cost	-77,25
-    yield	89,41

The analysis of table showed that productive charges on 1 hectare in basic year is 895,19 UAN were made sowing, and in actual year is 851,29 UAN, that on 43,9 UAN less than in basic year. Productivity from 1 hectare increased on a 50,62 UAN metric center in actual year comparatively with basic year. Also the prime price of a 1centner of corn diminished on grain on 12,16 UAN, these tables showed that the prime price of a 1centner of corn on grain at the charges of actualyear is presented 57,19 UAN. Also 1centner of corn analyzed the changes of prime price on grain due to the charges of production and she presents - 77,25 UAN, and due to the productivity - the change of prime price presents 89,41 UAN. It is possible to say that the productivity grew due to the improvement of production, in particular increase of volumes of productive charges on 1 hectare.

Table 2.9

Determine the structure of production cost and the size of expenditure on 1 centner of corn on grain of LTD. "AgroKim"

Indicator	Base year			Actual year
	грн	%	грн.		%
Laborcostthous. UAN	17,3	1,07	5296,4		4,74
Social deductionsthous. UAN	6,4	0,39	1947,9		1,74
Directmaterialcostthous. UAN	1595,2	98,45	84860,8		76,0
Including : seed and planting material thous. UAN	148,2	9,29	25616,8		30,19
Fertilizers thous. UAN	-	-	18520,3		21,82
fuelthous. UAN	-	-	12651,1		14,91
Payment for services and work thous. UAN	1443,0	90,46	7623,9		8,98
Other material cost thous. UAN	4	0,25	20448,7		24,1
Depreciation of capital assets thous. UAN	0,6	0,04	3051,1		2,73
Overall expenditures thous. UAN	0,8	0,05	16507,0		14,78
Production cost- total thous. UAN	1620,3	100,00	111663,2		100,00

Analysing a production cost and the size of the articles of LTD. "AgroKim", evidently, that in basic year a most percent of charges is on direct material charges. In particular 90.46% on payment of services and works; a next place in the system of indexes is occupied: seed and planting material - 9,29% and 0,25% are other material charges. The least percent is on depreciation of inconvertible assets - 0,04%. On the whole a productive prime price in basic year presented a 1620,3 thousand UAN... The analysis of data of actual year shows that seed and seed and planting material in the structure of the articles of LTD. "AgroKim" fold are 30,19%, charges on the remuneration of labor - 4,74%%. The least percent occupies a contribution on social measures - 1,74%, and depreciation of capital assets that present 2,73%. General productive prime price –1centner corn on grain of thousand UAN in actual year for LTD. "AgroKim" presents a 111663,2 thousand UAN, that on a 110042,9 thousand UAN more than in basic year.

In a next table we will analyses data on a prime price and profitability of production of corn on grain on LTD. "AgroKim" .

Table 2.10

A prime price and profitability of production of corn are on grain on LTD. "AgroKim"

Indicators	2011 year	2012 year	2013 year	2014 уear to % of 2012 year
Total cost of 1 centner of corn of grain UAN	135,16	182,54	147,32	1,09 to times
Price of 1 centner of corn of grain UAN	85,29	101,63	226,45	2,66 to times
Profit per 1 centner of corn of grain UAN	-49,87	-80,91	-79,13	Х
The rate of return, %	-36,90	-44,32	53,71	Х

Conducting settling and analyzing results, see that the complete prime price of a 1 center of corn on grain in 2014 comparatively with 2012 year increased in 1,09 to times. The cost of realization of a 1center of corn on grain increased in 2,66to times.