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Aim. To highlight the results of the research conducted in 2020 – 2021 aiming at studying the ffect of multi-depth and multifraction sowing of the hybrid corn seeds of the DMS Sticker mid-early maturity group on the yield when grown in the conditions of the Northern Steppe of Ukraine and determine the economic efficiency of the approaches. Materials and methods. Winter wheat was a predecessor crop in the study. Tillage methods and related conditions are described in the article. Herbicides were used to protect against weeds. Sowing was carried out in the third decade of April at a soil temperature of +8 – 10 ºС. The experiment considered 2 factors, namely the depth of sowing seeds and the size of the seed fraction. The results obtained were processed using measurement, mathematical and statistical methods of research, as well as calculation and comparison approaches. Results and discussion. On average, depending on the factors studied, the height of the plants varied significantly, as a rule, the tallest plants were obtained from large seeds, which had the highest mass of 1000 seeds. Thus, in particular, on average over two years of research, the height of the plants was 250.4 cm when the weight of 1000 seeds was 255 g, and the seeds were wrapped by 4 – 5 cm; when the weight of 1000 seeds was 300 g, the height was 251.1 cm, while with the weight of 350 g it was 258.3 cm; with the wrapping depth of 7 – 8 cm the height was 252.1 cm, 255.8 and 268.5 cm, and with the wrapping depth of 10 – 11 cm it was 257.6 cm, 261.8 and 266.1 cm. Conclusions. The use of the large seed fraction provided an increase in the yield of the DMS Sticker corn hybrid by 1.09 – 1.79 t/ha compared to the use of the small seed fraction and was 8.70 t/ha. When using the large seed fraction and the wrapping depth of 10 – 11 cm, the cost of production was 56,550 UAH/ha. The cost price of 1 ton of production was the lowest and amounted to UAH 2,247.1, the conditional net profit was the highest – 37,000 UAH/ha, and the level of profitability was 189.3 %.

Today, Ukraine is forced to perform a complex geopolitical task in order to guarantee not only military, but also food security. Therefore, the issue of increasing the efficiency of the meat processing industry, as one of the components of this task, is significant and relevant. The purpose of the article is to substantiate the economic aspects of increasing the efficiency of the functioning of meat processing enterprises of Ukraine as a result of improving the recipe of sausage products in order to reduce their cost price. The research was conducted using general scientific methods and techniques: logical and qualitative analysis and synthesis, monographic method, system-structural analysis method, cause-and-effect analysis method, experimental method, economic-statistical method, calculation-constructive method and method of logical generalization. The results of the research in the form of practical recommendations for reducing the cost of sausage products as a result of changing the cost norms and improving the product formulation can increase the economic efficiency of meat production. In order to reduce the cost of meat products, the recipe of products has been changed due to the rejection of expensive ingredients. The scientific novelty of the research results lies in the development of practical approaches to the study and analysis of dynamic processes in the meat processing industry based on the policy of stimulating demand for competitive products both in the Ukrainian and foreign markets. The article highlights the problems of the current state of the meat industry in Ukraine, the prerequisites and the main causes of this situation. The article deepens practical approaches to improving the recipe of sausage products, evaluates their updated recipe in order to reduce the cost of production and increase its efficiency, which lays the foundation for future research for other types of products

The article considers the institutionalization of land relations and the imperatives of efficient use of land and resource potential of agricultural enterprises of Ukraine. Within the institutionalization of land relations, the methodical approach to complex estimation of effective use of land and resource potential of agricultural enterprises is substantiated, by definition of an integral indicator of efficiency (quantitative and qualitative characteristics of involved resources, productivity and efficiency) of basic kinds of activity of economic entities on agricultural lands. Indicators of transparency in the assessment of land and resource potential and indicators of land policy according to the level of their use in agriculture are proposed. Comprehensive criteria for assessing the components of the efficiency of the use of land and resource potential of agricultural enterprises are presented. The amount of rent for land shares and the amount of fertilizer application per 1 ha of sown area of agricultural enterprises of Ukraine are analyzed. The productive capacity of natural and potential yields for grain and legumes (excluding corn for grain) in Ukraine has been determined. The normative monetary value of 1 ha of arable land in rural areas is calculated on average for one region of Ukraine, adjusted for the natural yield of cereals and legumes, without taking into account the application of fertilizers. The forecast level of technical, social and economic efficiency of the use of land and resource potential of agricultural enterprises is presented

The article implements aspects of managing the potential of agro-industrial enterprises in the consumer market. A comprehensive methodological approach to diagnosing the model of assessing the management of the potential of agro-industrial enterprises is proposed, which on the basis of the mathematical apparatus of fuzzy theories allows to optimize its level in the chain of aggregate components, reduce the pressure of factors to limit the competitive position of businesses in the consumer market. It is proved that economic diagnostics allows to reveal causal relations in managerial dysfunctions and to pass to the model of sustainable development of the enterprise and effective use of its potential. A group (integrated) system of economic system diagnostics is proposed, which combines the properties of traditional “rigid” models and algorithms that assess the state of management of agro-industrial enterprises and the reasons for their dysfunction in many uncontrolled flows of resources, with the probability of failure. It is substantiated that the main component in managing the potential of the enterprise is the availability of potential resources, the totality and interaction of which opens up promising opportunities to achieve management goals. The directions of estimating the value of the potential of the agro-industrial enterprise are determined. An expert assessment of the integrated factor coefficient of economic stability of the potential of agricultural holdings of the meat-processing unit of Ukraine has been carried out. The graph-analytical levels of type manifestations of the potential and the profile of its components at the enterprises of agro-industrial production of meat processing unit are determined. Standardized coefficients for rating of agricultural holdings of the meat-processing unit of Ukraine according to their potential have been calculated. The forecast level of indicators and the integrated coefficient of effective management of the potential of agro-industrial enterprises are established

The cultivation of red clover for fodder purposes on typical low-humus chernozems of the northern part of the Right-Bank Forest-Steppe of Ukraine is profitable. Regardless of the technology components, it provides a net profit of UAH 14,962-23,743 per hectare with a profitability of 88-259% and a cost of 1 ton of feed units of UAH 1,415-2,662 and raw protein of UAH 5,363-10,265, a payback of energy costs in terms of gross energy (EER) yield per hectare of 6.2-9.0 and metabolisable energy (BER) yield per hectare of 3.2-4.6, with energy costs per 1 ton of feed units of 2.86-4.20 GJ. The purpose of the study was to determine changes in the economic and energy efficiency of growing different varieties of red clover for fodder purposes depending on the methods of sowing, seed inoculation with nodule bacteria and fertilisation. During the research, the following methods were used: field and laboratory – for conducting research in the field and laboratory conditions, analytical – to determine the chemical composition of dry biomass of red clover, calculation - to determine the indicators of economic and energy efficiency. The best rates of economic and energy efficiency of red clover cultivation are provided by the variety Typhoon when seeds are inoculated with nodule bacteria on fertiliser-free soil. The additional application of P60K90 or N60R60K90 against the background of inoculation, which is necessary to preserve soil fertility, worsens them, reducing net profit by 3,486-5,943 UAH/ha

The results of research conducted in 2016‒2018 on the southern chernozem andthe effect of two varieties of spring barley extra-root feed on the formation of grain productivityare given. Based on the results obtained, indicators of agroeconomic efficiency and their changewere determined under the influence of this event (as one of the most important elements of technology)in growing the crop, including in terms of varieties. Despite the increase in productioncosts, the treatment of plant seeding with biologics contributed to a certain increase in notional netprofit, which increased with the number of feeds, reaching the highest values if used to optimizethe nutrition of Fresh florid (300 g/ha). One feeding of Stalker variety is determined at the levelof 5927, two feeding ‒ 6890, three ‒ 7320 UAH, and 3857 UAH/ha ‒ in control. The mentionedindicators were 5968, 6808, 7771 and 3980 UAH/ha, respectively, when the spring barley varietyVakula was grown. One of the most important indicators of economic efficiency decreased‒ the cost of growing a unit of production with an increase in the number of extracurricular feeding.The lowest indicator was the cost price of production of top – dressing with Fresh florid(300 g/ha ‒ according to the Stalker variety): with one extracorporeal sowing ‒ 2269.4; two treatments‒ 2173.5, and three ‒ 2166.7 UAH/t; in control, this indicator was 2638.5 UAH/t. Thesevalues were, respectively, 2262.3; 2185,8; 2105.4 and 2608.0 UAH/t when the barley spring varietyVakula was growing. The use of other biological preparations led to a certain increase in thecost of growing spring barley. The highest values were recorded when using Organic D-2 M withonly one feeding in the plant phase. In this version of the experiment the cost of growing a unitof production even slightly exceeded control, when Vakula variety was grown. The cultivation ofspring barley on the basis of resource saving using modern re-regulating substances and biologicalpreparations is advisable, because it increases not only the level of grain yield, but also themain indicators of agro-economic efficiency - net profit and profitability, and unit cost, on thecontrary, decreases. It was established that by optimizing the nutrition of spring barley on thebasis of resource saving by treating crops in the main growing seasons with biological products,along with increasing grain yield and changes in its quality, other indicators of agro-economicefficiency of crop production increase. The level of profitability in control (treatment of plantswith water) for the cultivation of barley of the spring variety Stalker was 59.2%, then in themost optimal food options it reached 93.8%, and for the Vakula variety they were determined61.0 and 99.5% respectively. The obtained agroeconomic indicators in the cultivation of springbarley made it possible to substantiate the following claims: the use of biologics to treat thesowing of spring barley plants during the main periods of vegetation increases the yield and costof grown grain. It was determined that the level of profitability of growing spring barley witha large number of feeds grew. The indicator reached its maximum value with three times theplanting of barley plants of the spring variety Vakula with Fresh florid, that is, 300 g/ha (99.5%).Two plant crops with this drug provided profitability at the level of 99.1%, and one ‒ 85.6, (incontrol ‒ 61.0%). The highest profitability of cultivation was ensured by the use of Fresh florid(300 g/ha) for optimizing nutrition three times for vegetation ‒in the phases of tillering, shootingand heading. The lowest level of profitability was ensured by the use of the preparation OrganicD-2 M for feeding barley of the spring variety Vakula: one treatment of plants ‒ at the level of60.6%, two ‒ 72.5, three treatments ‒ 78.2%. According to the results of research conductedwith two varieties of spring barley, the best biological product and terms of fertilization weredetermined in order to increase grain yield and improve its quality and agro-economic efficiencybased on the calculation of cost economic indicators. The expediency of nutrition optimizationby using modern biological products for spring barley cultivation has been confirmed.

The article considers the problems of reducing the quality of aviation products, leading to the loss of competitiveness of finished products and an increase in cost price. In the course of the study, the authors analysed the reasons for the appearance of defective products at an aviation manufacturing enterprise. Based on the information received using modern data processing methods, the paper determines the main weaknesses of the considered technological stage of aviation products. Having studied modern international quality standards in the field of aviation construction, the authors proposed measures that would reduce the number of defective products and increase the reliability and competitiveness of finished products. The article presents separately the model for evaluating the effectiveness of measures to reduce the defectiveness of aviation products. The paper carries out assessment of the proposed tactical measures to reduce the level of defective products, which will increase the economic performance of production activities in certain areas of production.

The article deals with the topic of factor analysis of the cost of production and its elements. One of the main conditions for obtaining reliable information about the cost of production is a clear definition of the composition of production costs. The relevance of this topic is due to the fact that at the moment enterprises are forced to pay more attention to the cost of production in the system of indicators that characterize the efficiency of production and sales.The methodological basis of the research was the fundamental research of foreign and Kazakh re-searchers in this field, as well as regulations and statistics of the Republic of Kazakhstan, reporting indi-cators and other documents of the company under study.The main result of this study is to identify the efficiency of production by applying factor analysis. The method of chain substitutions established the cost items, the impact of which was the greatest on the effective indicator – the cost of construction products of the company under study.As a result of the research, recommendations for reducing the cost of production were proposed for the analyzed company. In general, the analyzed company should try to reduce its costs as much as pos-sible. In the course of the factor analysis, ways to reduce the cost of production were proposed.In conclusion, the authors conclude that the demand for specialists in construction today far exceeds the supply on the labor exchange, and as a result, construction companies are forced to settle for low-skilled workers. The lack of professional staff in the industry leads to a number of problems. This includes the absence of estimated documentation for construction projects, low average monthly wages, delays n the delivery of objects, a decrease in the quality of work performed: the presence of a large number of marriages, forced overspending of materials, etc.

The development of cloud technologies enables companies to actively implement technologies for cost management and risk reduction in their financial and economic activities. The use of cloud-based models of risk management in the financial and economic activities of the enterprise will help small and medium-sized companies in the agro-industrial sector in Russia to make structural and strategic changes, as well as discover new opportunities for business expansion. The purpose of the study is to develop models for cost management and reduction of risks in the financial and economic activities of companies based on the OLAP technology for application in Russian agro-industrial enterprises. The study employs a qualitative approach based on the case study methodology. The paper discloses and substantiates the authors’ conceptual model of a cost management system that allows executives to make decisions proceeding from four types of cost prices. The distinguishing feature of the management system is the use of a digital twin, which makes it possible to manage risks at the early stages of decision-making. The application of OLAP systems improves the quality of analysis and visualization methods as part of the cost management system. In addition, the study provides practical insight into how the applied model will help small and medium-sized agro-industrial enterprises to develop different business vision strategies based on cost reduction, manage the level of risk at the early stages of decision-making, and analyze information from a geographically dispersed logistics chain of divisions (production facilities, warehouses, stores).

The need to account for cost price occupies an important place in the enterprise management system. One of the important tasks of accounting for cost price is to control the cost of production. The cost price includes the total costs necessary for the enterprise to carry out production and commercial activities related to the production and sale of products, that is, everything that the enterprise costs to produce and sell products.To determine the economic benefits of selling the company’s finished products, it is necessary to know the final cost of the proposed contract. The amount of profit directly depends on the correctness of setting the sales price of products. This article discusses the assessment of the economic effect when modeling various contract positions based on the cost price of the enterprise, which will allow you to quickly solve production issues.The source data is information stored in the SAP ERP (Enterprise Resource Planning System) system: materials, component lists, component standards, etc. The source data processing and analysis system is SAP BI (Business Intelligence). To display the final result, we use a program designed for working with Microsoft Excel spreadsheets.

The article deals with the main modern approaches to the integration of the national system of cost accounting. The authors analyze and compare the national approaches and IFRS regulations in this area.

Considering growing interest and potential for biomass energy production as an alternative to imported oil and as a mode of reducing environment pollution, there is a demand for calculating the economic justification of using crop residues for increasing income. This article suggests a way of generating cost price for baled corn stover and baled wheat straw. The cost price of baled crop residues is the sum of the cost of removed nutrients and the cost of machine and labor work required for balling and operations of moving and settling the bales on the parcel. For the purposes of calculation, a 130 hp tractor with round baler for 250 kg bales and a 75 hp tractor with a front loader were used. Based on the results, it was concluded that the value of harvested residues based on nutrients (N, P2O5 and K2O) is 110.47 HRK/t for corn stover and 73.65 HRK/t for wheat straw. The results showed that for corn stover and wheat straw, the cost of pressing (baling) is 86.25 HRK/t, while the cost of moving and settling the bales on the parcel is 34.69 HRK/t.

The article is devoted to research features of methodical approaches of cost and management accounting in construction. The article describes the main characteristics of the classification of costs depending on the goals of the management accounting, summarizes the advantages and disadvantages most frequently used methods. Also it has been identified application features of methods of cost and management accounting based on the specifics of the construction industry.

This article is the third in the cycle of articles about the drawbacks of the International Financial Reporting Standards (IFRS). This cycle aims at exchanging opinions and discussing the possible ways to improve the IFRS.This article is the last in the cycle of articles about the drawbacks of IAS 2 “Inventories”. The first article focused on defining what inventory is, the second one discuses the problem of their valuation. In this paper the authors criticize the recommendations of IAS 2 “Inventories” about disclosing information about inventory in financial reporting.

Purpose: to assess the impact of foliar nutrition with soluble fertilizers Plantafol and Boroplus on economic and biological indicators and the efficiency of cultivation of table grape varieties in dry conditions under irrigation. The relevance of research is due to the problem of ensuring food security at the national and regional levels. Materials and methods. The subject of research was the grape varieties Codryanka (early), Rizamat (medium) and Moskovsky (late). The studies were carried out in the period 2015–2017 in Astrakhan region. Irrigation was carried out depending on the phase of development at a rate of 500–2250 cubic meters per hectare. The timing of the fertilization treatment was tied to the development phases, and the rates were in accordance with the manufacturer's recommendations. The methodological basis was M. A. Lazarevsky and B. A. Dospekhov methods. The calculation of economic efficiency was carried out on the basis of actual costs associated with technological operations, fertilization, irrigation, protective measures, collection of main and additional products. Results. The most cost-effective is the combined use of soluble foliar fertilizers Plantafol and Boroplus on grape plantations. The Rizamat variety was distinguished. Conclusions. The economic efficiency of the soluble foliar fertilizers application on grape plantations on average for 2015–2017 is the most significant in all three varieties Kodryanka, Rizamat and Moskovsky during combined application of fertilizers, especially in the Rizamat variety, when growing and receiving grape products of which the cost price decreased by 24.6 %, reaching a minimum value of 14947.4 rubles/t, profitability increased to 234.5 %, and the payback up to 3.35 rubles/rubles.

Purpose: to identify factors contributing to the development of rice production, the efficiency of rice production, stabilization of the sector, using modern approaches based on the analysis of foreign and domestic economic indicators. Materials and Methods. The production and economic indicators of rice growing in Krasnodar Territory are considered. It is shown that the gross yield of rice grain in the Kuban on average is 761.8 thousand tons with an average yield of 59.9 c per ha over the past 12 years. Results: it was found that an increase in production indicators in recent years does not compensate for the costs of crop growing as the sector economics testifies. It was shown that the rice cost value exceeds 1.82–1.99 times the cost value of other crops grown in the region, this is due to the biological characteristics of rice, the specifics of its cultivation and land reclamation activities in the rice irrigation system. The dynamics of the main economic indicators of rice growing is studied. Their significant variability over the years has been stated, that indicates the recent financial instability of the industry. A close positive relationship between the price of rough rice and consumer prices for rice cereal (r = 0.96), realizable cost value (r = 0.83) and rice production costs (r = 0.82) has been shown. A high degree of rice export dependence on grain production output in the Kuban was revealed (r = 0.85). It was found that rice import is in very weak negative dependence on the price of rice corn and grain in the country's consumer market (r = –0.03 and r = –0.05, respectively), and export positively correlates with grain production (r = 0.85) and produced cereals (r = 0.55), this is a consequence of an increase in industry operational indicators. At the same time, the average negative conjugation (r = –0.48) of exports and imports characterizes the market reaction to the lack of domestic products. Conclusions: the further development of rice growing should be based not only on increasing the area of rice sowing and grain production, but also on stabilizing the economic indicators of the sector using state support measures in the agricultural and industrial complex, subsidizing production costs.

Battery powered electric vehicles are becoming increasingly important in the automotive industry. It is hard to decide which battery meets all the most important characteristics from different perspectives such as energy storage efficiency, construction characteristics, cost price, safety and service life of today’s Electric Vehicles. Investigation on different types of batteries are discussed in this paper. Among the most important components of a car is the battery. Only the stored electrical energy in the battery provides the power for BEVs which is the unique source of energy. Various types of batteries are used in electric cars depending on their systems. The lithium-ion battery is the most common electric car battery. A battery which is considered zero emission is abbreviated as ZEBRA. In this paper, we can gain knowledge over the different types of battery options available for electric vehicles, along with their characteristics.

The paper addresses the problem of low profitability of fresh pork production in Moldovan pig farmers. The author analyses, in a complex way, the structure of the production of pork from the producer to the processor, which identifies the main problem – the added value to the pig producers is well below that of the processors and its size does not allow the economic development. The Sensitivity Analysis in the paper presents some possible scenarios for obtaining a sufficient return. It proposes a matrix of profitability of pork production on the basis of the researches carried out. As a factual basis for the elaboration of this scientific article, the field results obtained within the project “Determining the influence of the factors influencing the change of the efficiency of the meat breeding efficiency in the conditions of liberalization of the internal market” within the State Program Development of competitiveness and economic growth In the context of an economy based on knowledge, globalization and regional and European integration.

In the article there are considered questions of economic expediency of non-waste technology application for road covering repair and restoration. Determined the conditions of asphalt-concrete processing at plants. Carried out cost changing analysis of asphalt granulate considering the conditions of transportation and preproduction processing. Given an example of expense calculation of one conventional unit of asphalt-concrete mixture volume preparation with and without processing.

Production and service providing facilities of the Ministry of Defense and the Serbian Armed Forces are intended for production of goods and provision of specific services needed by the defense system of the Republic of Serbia. The main aim of their creation and existence is continuous support to the functions of defense as one of the state's priority tasks, and ensuring independence from external factors. Because of this role, production and service providing facilities are organized as production units applying all the principles of technology and technical procedures for specific products or services. In other words, their functioning is based on a functional model of controlling the spending of budget funds and the implementation of the principle of performance measurement, i.e. control of costs in all stages of business processes execution. Further operationalization of this model should provide accurate cost information at each stage of the business process - from the planning phase, on which the adoption of adequate and optimal business decisions depends, then the manufacturing phase, and, finally, the phase of the performance measurement. Better regulation of the system elements and their integration into the information system will create conditions for realistic and effective cost monitoring and management in the production processes of the production and service providing facilities, and the efficient spending of budget funds.

Introduction: Time-Driven Activity-Based Costing method is one of the modern methods to calculate the cost price. The aim of this research is to compare the cost price of services provided to diabetic patients using Time-Driven Activity-Based Costing and traditional methods. Methods: The method of the current research is cross-sectional descriptive-analytic. In this research, the documents and balance sheet for the first 6 months of the year 2015 was used from Nader Kazemi Shiraz Health Center. Moreover, the required time to perform each activity was calculated for each patient to estimate the cost price of provided services depending on Time-Driven Activity-Based in the presence of the researchers in the diabetes center. The mean of the cost price of two methods was analyzed by using paired sample t-test. Results: The results showed that the cost price of services provided to diabetic patients by using Time-Driven Activity-Based Costing method was more than that of traditional method. In the direct costs section, medical specialists' salaries had the greatest impact on Time-Driven Activity-Based Costing method; in the indirect costs section, the administrative and supportive depreciation had the greatest impact while the medical equipment depreciation had the least impact on calculating the cost price by Time-Driven Activity-Based Costing method. Conclusion: According to results of the research, it is suggested that the authorities of Nader Kazemi Shiraz Health Center pay more attention to the field of medical specialists' salaries and administrative personnel as well as non-medical consumables and necessary measures should be taken to control these costs.

Background: Analysis of hospital cost is one of the key subjects for resource allocation. The Activity – based costing is an applicable tool to recognize accurate costs .This technique helps to determine costs. The aim of this study is utilizing activity activity-based costing method to estimate the cost of dialysis unit related to Shahid Rajaei hospital in year 2015. Methods: The type of this research is applied and sectioned descriptive study. The required data is collected from dialysis unit , accounting unit, discharge, the completion of medical equipments of Shahid Rajaei hospital in the first six months 2015 which was calculated cost by excel software. Results and Conclusion: In any month, the average 1238 patients accepted to receive the dialysis services in Shahid Rajaei hospital .The cost of consumables materials was 47.6%, which is the majority percentage of allocated costs. The lowest cost related to insurance deductions about 2.27%. After Calculating various costs of dialysis services, we find out, the personal cost covers only 32% of the all cost. The other ongoing overhead cost is about 11.94% of all cost. Therefore, any dialysis service requires 2.017.131 rial costs, however the tariff of any dialysis service is 1.838.871 rial. So, this center loses 178,260 rial in each session. The results show that the cost of doing any dialysis services is more than the revenue of it in Shahid Rajaei hospital. It seems that the reforming processes of supplying consumable, changing the tariffs in chronic dialysis; especially in set the filter and consumable materials unit besides controlling the cost of human resource could decrease the cost of this unit with Regard to the results recommended using capacity of the private department recommended.

The article is devoted to research features of methodical approaches of cost and management accounting in construction. The article describes the main characteristics of the classification of costs depending on the goals of the management accounting, summarizes the advantages and disadvantages most frequently used methods. Also it has been identified application features of methods of cost and management accounting based on the specifics of the construction industry.

Background: Todays, hospitals are facing with shortage of resources and increasing costs challenges, So, cost information and cost calculation of hospital delivered services can be effective in efficient resources allocation and tariff rates reforming and budget. This study aimed at calculating the cost of services and physiotherapy departmentchr('39')s income of Sina hospital and comparing with approved tariffs in 2013-2014. Materials and Methods: This study was a cross sectional and retrospective one. The cost price of 13 physiotherapy services calculated using Activity Based Costing method for physiotherapy unit of Sina hospital of Tehran in 2013-2014. Data collection tool included some forms related to services costs of physiotherapy and related activity centers. Also, in order to estimate cost proportion of other wards in physiotherapy unit, the proportional allocation bases was determined, then direct allocation method was utilized. Results: The most costs of 13 provided services were less than tariffs in 2013. Generally, the costs pertain of physiotherapy services computed 794286777 Rials which workforce costs (48.4 percent) was the most proportion and then energy buildings depreciation and equipment costs. This issue is due to equipment dependency in physiotherapy unit services. Conclusions: study results revealed there was difference between real cost of services and approved tariffs, therefore, in order to more accurate pricing, exact calculation methods such as Activity Based Costing recommended. Considering high personnel and capital costs pay special attention to these resources, appropriate use, identifying and omitting wasted costs can be effective in increasing efficiency and saving costs.

The issues of modern accounting terminology have been considered. As an object of research the sufficiently known and widespread concept of «calculation» has been chosen. The process of historical formation and development of the semantic content of the mentioned definition, the diversity of views on the interpretation and the approaches to use it in practice have been considered. These approaches have been analyzed and the inherent similarity on tautology of the frequently used phrase «calculation of cost price» has been identified. In order to resolve this problem the proposal to use the phrase «calculation of the product of activity (goods, work and services)» (in the context of the characteristics of the process of calculation) and «calculation of the X-th cost» (in the context of the mechanism for determining certain types of cost price where X is the corresponding type of the last) has been reasoned and it will provide a differentiation of content of the concept of «calculation» in the process of its deep context processing. The conclusions about the importance of further development of accounting terminological sphere under the current conditions of human development have been grounded and the ideas about the need to ensure systemic cooperation of linguist scientists and accountants to achieve a synergistic effect have been proposed.

INTRODUCTION: The educational service is expensive and having the right financial information is one of the most important tools for managing financial resources. Therefore, due to the importance of this issue, this study aimed to determine the cost of educational services for medical sciences students at Alborz University of Medical Sciences. METHODOLOGY: A cross-sectional study was conducted between March 20, 2018, and March 20, 2019, at Alborz University of Medical Sciences. The current and capital cost data were extracted from the university's financial database, and the cost price of services provided was calculated using the activity-based cost model. RESULTS: The mean annual cost of services per student was $4778, and the mean cost of education per hour was $113. The total cost price of services provided per student at the school was 65% for wages and salary, 26% for depreciation of building and equipment, and 9% for consumable goods and services. Furthermore, the share of different cost centers to the total cost price of services provided per student was 82% for educational services, 11.9% for student welfare services, and 6.1% for research services. CONCLUSION: Costs of personnel, especially pays to faculty members and the costs of capital expenditures, are the most important costs in higher education institutions. It seems reducing of pay to faculty members through novelty approach of education and evaluation, reducing capital expenditures through use effective of buildings and equipment that can be placed higher education institutions in the path to productivity.

Introduction: Cost is becoming a growing concern for the managers of health and treatment institutes both in private and public sectors. Based on the opinions of pathology and radiology specialists and experts, one private and one public center for radiology and laboratory were selected to study in Kerman City. Method: This is a cross-sectional and applied study. The two centers were similar in frequency of their services, different tests they were conducting, and their number of personnel. Afterwards, the costs of services in both fields were determined using the activity-based costing method. This study was carried out from March 21 to September 22, 2014. The costs of services in both private and public sectors were compared to the tariffs of the Ministry of Health in 2014. Results: Laboratory results indicated that the costs in all the selected tests were higher than the tariffs and the largest difference (app. 84,930 Rls) was observed in the TSH test while the smallest difference was observed in the ferritin test (11,940 Rls). However in the private sector, vitamin D and FBS tests were not profitable with differences of about 5500 and 6500 Rls, respectively. In other tests, the costs in the private sector were lower than the tariffs for the private sector. In the private sector radiology center, only the MRI services were not profitable but the other services were. The cost of MRI services in the private sector studied in this research was 190,000 Rls higher than the private sector tariffs. Conclusion: In this study, the results showed that CT scan services were the most profitable services and the price difference was about 203,000 Rls per service. However, all of the radiology services were unprofitable in the public sector and the largest price difference was seen in MRI services which was about 590,000 Rls per service.

Consideration represents one of the cumulatively prescribed conditions for the taxation of supplies of goods in value added tax system. In the absence of consideration there is in general no basis for taxation, which makes room for untaxed final consumption - the case in which a taxpayer deducts input VAT on purchased good that is subsequently used for his own or another person's final consumption free of charge. In this paper, the author analyzes the situations in which, for taxation purposes, the supplies of goods free of charge will be treated equally as supplies for consideration and, relying on the jurisprudence of the European Court of Justice, notes the deviations of the domestic practice from the communautaire one, while providing concrete recommendations for their elimination.

Armored units, since their introduction, and especially after World War II, represent the main maneuver and attack power of modern armies due to their main characteristics (armor protections, mobility, and fire power). In some armies, only the units equipped with tanks are considered as armored units, but in some armies they include also the units equipped with armored personnel carriers and mechanized infantry combat vehicles. In modern armies, infantry units are largely equipped with infantry fighting vehicles, mainly wheeled ones. In the Serbian Armed Forces, armored units consist of tank and mechanized battalions included in the Army brigades. Tank and mechanized battalions are equipped with tanks and infantry fighting vehicles. They represent main attack power of the brigade and they conduct armored, antiarmor, anti-artillery and anti-rocket actions in combat operations. Regardless of the organizational-formation structure, fielding even the smallest tank battalion in different operations is very expensive due to the use of their heavy weapons and high consumption of fuel and ammunition. The paper describes the most important parameters required to calculate costs of the tank battalion involvement in an offensive operation (without attached units, without calculation of the fire support provided by artillery and air force units, and focusing on the operation execution phase), such as personnel, command, movement and maneuver, weapons and ammunition, service support and force protection. The final part of the paper offers a possible cost calculation model for the use of a tank battalion in an offensive operation by parameters, taking into account the factors that define it more closely. Due to the scope of the paper, it is impossible to fully describe the impact of operational environment and the operational model on the cost, because it would have to be the subject of further scientific analysis and a paper of larger scope. The cost calculation model offered might also be applied to other types of battalions, with the respective factors being changed by parameters.

Successful countering of modern challenges, risks and threats requires making optimal decisions about how to use the forces, often during combat operations, to accomplish the assigned missions and tasks. Optimality is reflected in maximum rationalization of the operation costs, or in the selection of the mode of performing the operation, which will contribute to successful implementation of the mission at the least cost possible. Limited and, as a rule, insufficient funds impose a continuing need for costeffective, rational and efficient use of the funds available. Therefore, the place and role of the cost of operations in the decision-making process in peace and in wartime, should be given special importance, especially bearing in mind that the costs are one of the most important economic categories. The methodology of calculating the cost of a military operation varies depending on the economic systems of the countries that perform the operation, their level of development, the type of operation, etc. Its cost price depends on several elements: the objective of the operation, type, duration, resources required for the achievement of the objective, etc. The regulations, under which the material and financial operations are performed in peacetime, provide their performance in wartime as well, but with necessary adjustment to specific war situation. This applies to all government institutions and the economy of Serbia, and hence to the defense system as well. The defense spending is planned in peacetime, according to the approved procedure. Pursuant to the above, operations planning from the viewpoint of expenditures and costs should be done in compliance with the regulations under which material and financial operations are carried out in peacetime. The paper aims to present the way to determine the cost of a combat operation in terms of making optimal decision, which ensures the accomplishment of the task of using the forces in an operation at optimal cost. The cost price of a combat operation refers to the consumption of human and material resources. The implementation of activities aimed at effective provision, deployment and use of human and material resources creates a precondition for achieving the objectives of the operation.

Through an analysis of an operation at the tactical level, the paper offers an answer of how much the capabilities to perform missions and tasks cost in the conditions of restrictive financing, taking into account the current condition of organizational systems, the condition of the environment, and the projection of required capabilities. All the expenditures and spending incurred to create results have a nature of costs. They need to be based on a quantitative component of costs expressed as a certain value or valued at respective cost prices. After the introduction, the paper deals with matters important for consideration of the cost price of operations with an emphasis on presenting the costs of achieving the required capabilities to perform the operations of tactical level, as follows: 1) tactical level operations; 2) program for the calculation of the tactical level operations cost; 3) the tactical level operations cost price. Finally, conclusions are presented, which were made during developing this very complex and pioneering project, primarily aimed to define the cost price and to assess its impact on the performance of the tactical level operations.

The military operation is defined as a complex project, which is implemented as a planned process, in which objectives of diverse importance are achieved, with limited resources, within a specific area, and for a specific time. The cost price is always a limiting factor, but may be a crucial one in decisionmaking. In addition to the necessity of making an optimal decision on the use of forces in an operation for the purpose of achieving the desired final situation, it is very important to achieve the objective at as little cost as possible. The paper presents a multi-criteria analysis (MCA) method, specially developed for this problem, which is used for the optimization of the cost price. A number of variants of action Ni have the outputs/results that can be presented as quantitative values Yik , which have the probability of occurrence pik and different cost price Cik. Now the effectiveness can be calculated as a mathematical expectation, as well as the cost price of the variant Ni as the mathematical expectation of the sum of the products of the price multiplied by the probability of its occurrence. The aim is to achieve as greater effectiveness and as lower cost price as possible. Optimal variant is the one which has lower cost price than all those variants that are more effective, and the effectiveness greater than all those variants that are less expensive.

Defense is one of the highest priorities of any state. The state plans and defines the defense policy, and the responsibility for defense activities performance is held by the Ministry of Defense and the Armed Forces. The state, starting from its strategic missions and economic power, allocates funds for preparation and performance of defense activities. The conduct of operations, as the basic and fundamental form of the use of military forces in wartime and peacetime, represents the key (basic) form of the defense activities performance. In order to achieve the objective of an operation, it is necessary to provide proper resources. The planning and financing system is a good foundation for establishing an optimal and balanced relation between the objective of an operation and the available funds, through planning and calculation of realistic costs. It is based on the classification of expenses according to the functional model of cost distribution. Further operationalization of this model should provide realistic information about the expenses in each phase of the operation, especially during the planning phase which is decisive for making an adequate decision. In our circumstances, the planning and financing system is not yet at the necessary level, precisely due to vaguely defined basic planning elements (norms, standards, criteria, and units of standardization). The normative regulation of planning elements and the integration into the necessary information system will help create conditions for realistic and efficient planning of operation expenses and functioning of the Armed Forces.

Every agricultural producer is interested in the financial result of its production. For those producers who do not have regular and complete bookkeeping records, this result can be calculated using the analytical accounting calculations. This paper describes the determination of financial results and the cost of apple production on the example of one producer near Prijedor, on the basis of data on conditions and results of its apple production in 2009 on the area of 2 hectares. Calculating the actual costs and revenues was found that the producer on 2 hectares of plantations had a total annual cost of BAM 23.636, total revenues of BAM 45.200 and the profit of BAM 21.564. In addition to recognition if the profit is made and how much it is, every producer from the point of formation of the sales price and sales policy wants to know what is the cost price of his products. In the analyzed case, the cost production price was BAM 0.37 per kg of the first apple class and BAM 0.13 per kg of the second apple class.

The main goal of this study was to evaluate the quality and cost price of seedlings production in two public (Zaghe) and private (Kalantari) nurseries in Lorestan province during a one-year period (Nov.2007-Nov2008). Pistachio (Pistacia atlantica var mutica), being relatively difficult to reproduce (from seed), and Poplar (Populus nigra), being relatively easy to reproduce (with cuttings), were selected for this evaluation. In order to evaluate the quality of seedlings, standard seedling (having desirable qualitative characteristics) as a qualitative indicator of seedling production was defined for the both species. In the second step, percentage of standard seedlings has been evaluated using a random sampling of produced seedlings. Then, the number and type of seedlings and total spent costs were extracted from accounts books of the both nurseries in the same period. As the total variable and fixed costs of nurseries have been spent at nursery scale, the allocated costs for pistachio and poplar seedlings have been calculated using area ratio (for land rent) and number ratio (all other costs). Finally, the cost price for an individual standard seedling of Pistachio and Poplar were calculated in both nurseries. Results showed that qualitative indicator of Pistachio and Poplar (the percentage of standard seedlings) in the Kalantari private nursery were found to be 3.5 and 1.2 times greater than Zaghe public nursery ones, respectively. In addition, the cost prices of a Pistachio seedling (24058 Rials) and a poplar seedling (17365 Rials) in the Zaghe public nursery were calculated to be 9.3 and 22.6 times greater than the cost prices of pistachio (2207 Rials) and poplar (735 Rials) seedlings in the Kalantari private nursery, respectively. Factors and variables such as the management of land, instruments and machineries, production scale, percentage of standard seedlings, may explain, among others, the observed diffreneces of cost prices in these nurseries. Such researches may help to improve management as well as financial and qualitative efficiency, especially in public nurseries.

Introduction: In the present study, there was an attempt to calculate the cost price of dialysis in Shahid Sadoughi Hospital of Yazd using Activity Based Costing, and compare it with the tariff fixed on service. Methods: Using a descriptive and cross-sectional method, this retrospective research was carried out. The data required for examining the research problem were collected through forms designed to elicit information, interviews with authorities of the hospital and the ward, and also direct observation of the activities done in the dialysis center. At the end, the cost price of dialysis service was calculated using activity based costing method via Excel software. Results: The results of the study show that while the total cost in this ward is 1,723,906,772 Rials, the total revenue is 2,304,900,000 Rials. Moreover, the cost of every session of dialysis service is 442,028 Rials. Conclusion: It is evident from the findings of this study that although the cost of dialysis has been lower than its tariff, it is possible to keep the costs of services down by improving the efficiency of work, especially through establishing standard patterns of consumption to reduce the costs of consumption, and also by improving the management initiatives and performance of human resources.

Background: Activity Based Costing (ABC) is one of the new methods began appearing as a costing methodology in the 1990. It calculates cost price by determining the usage of resources. In this study, ABC method was used for calculating cost price of remedial services in hospitals.Methods: To apply ABC method, Shahid Faghihi Hospital was selected. First, hospital units were divided into three main departments: administrative, diagnostic, and hospitalized. Second, activity centers were defined by the activity analysis method. Third, costs of administrative activity centers were allocated into diagnostic and operational departments based on the cost driver. Finally, with regard to the usage of cost objectives from services of activity centers, the cost price of medical services was calculated.Results: The cost price from ABC method significantly differs from tariff method. In addition, high amount of indirect costs in the hospital indicates that capacities of resources are not used properly.Conclusion: Cost price of remedial services with tariff method is not properly calculated when compared with ABC method. ABC calculates cost price by applying suitable mechanisms but tariff method is based on the fixed price. In addition, ABC represents useful information about the amount and combination of cost price services.

In Croatia, the economic effects of different grassland sowing methods are still insufficiently explored. In order to detect the difference between grassland sowing methods a three-year field trialswere performed to determine the production and economic value of grasslands sown by: direct seeding into corn stubble field with row distance of 18 cm (DSK18) or ii) 9 cm (DSK9), iii) conventional seeding (KS), iv) sod-seeding in existing grassland (RPTDS) and v) natural grassland as control (KPT). In the whole research period the highest average green mass productivity was achieved by conventional seeding (38.84 t/ha), while the lowest green mass yield had natural grassland and sod-seeded natural grassland (10.92 and 11.63 t/ha of green mass). Observed per unit of area, difference in production values ranged from 3276 kn, which was achieved with natural grass to 17.478 kn/ha, which was achieved by conventional seeding. Looking at the production efficiency, direct seeding into corn stubble field with row distance of 9 cm (3.17) has the largest coefficient, while natural grassland is on the economy border with coefficient 1.00. Relations between invested and obtained, which was measured with value of Gross Margin, is in range from 6 kn/ha (natural grassland) to 11.420 kn/ha, which was achieved by conventional seeding. Looking at the production of hay, conventional seeding with 7.11 t/ha of hay had the maximum productivity, while the natural grassland and sod-seeded natural grassland had the lowest production (2.87 and 2.86 t/ha).

The procedure Bubble Deck was applied untill now in Europe, in countries like Austria, Belgium, Denmark, Germany, Iceland, Italy, United Kingdom, Holland, also in other continents, in Canada or USA. This constructive system could not be brought into practice in so many projects achieved, only based on fundamental research to prove its validity, therefore tests were made concerning: bending behavior, reaction to shear force, the behavior of mountings, the reaction to fire, the acoustic behavior of these floors and economic analysis.

The discussion about the various aspects of the cost price ofthe respective services starts from the previous knowledge aboutthe role and significance of the sea and river ports within thetraffic system, and the scope of their services. The previousknowledge includes also the knowledge about the used meansof long-term assets which are in this study classified into followingthree groups: a) objects of infrast/Ucture, b) objects ofsuprast/Ucture, and c) shopfloors and equipment.The st/Ucture and functional purpose of these means confirmsthe high capital intensity of the sea and river port terminals,which leads to the high share of the fixed components ofthe costs in the cost price of these services.Most of the definitions of the cost price start from the factthat it is a part of the value or price of production, i.e. services,which accounts for the price of the used means (raw materialsand ftxed capital) and the price of the labour.The procedure of obtaining the cost price is called calculation,and certain 1Ules or principles starting from punctuality,adaptability, updating, comparability, economic efficiency, etc.need to be complied with.Due to very high fragmentation of the sea and river port services,it is difficult to hannonise all the mentioned principles,and in calculating the full cost price various methods for calculatingthe common costs are applied, and the suitable methodsof distributing the common costs, i.e. overheads. In order tocalculate these procedures as precisely as possible, appropriateindicators are used, i.e. indirect indicators, but everythingwould be much simpler if the differentiation were narrower, i.e.if the number of given services were reduced by an adequateprocedure of levelling out.

The objective of the study was to determine the limits of economic justification for irrigation system capacity use. The first step was focused on determining the lower limit of capacity use by comparing the economic effects of irrigation with the costs of the irrigation system use. In addition, while determining these limits the need was stressed to consider the economic effects of irrigation by optimizing the production structure and the modes for limit determination under irrigation and non-irrigation conditions. Eventually, the empirically verified possibility stating that this limit may be determined by comparing the water processing prices with its cost price is given. The limit was found to be the point at which these two prices equalize.

Background: Activity Based Costing (ABC) is one of the new methods began appearing as a costing methodol­ogy in the 1990's. It calculates cost price by determining the usage of resources. In this study, ABC method was used for calculating cost price of remedial services in hospitals. Methods: To apply ABC method, Shahid Faghihi Hospital was selected. First, hospital units were divided into three main departments: administrative, diagnostic, and hospitalized. Second, activity centers were defined by the activ­ity analysis method. Third, costs of administrative activity centers were allocated into diagnostic and opera­tional departments based on the cost driver. Finally, with regard to the usage of cost objectives from services of activity centers, the cost price of medical services was calculated. Results: The cost price from ABC method significantly differs from tariff method. In addition, high amount of indirect costs in the hospital indicates that capacities of resources are not used properly. Conclusion: Cost price of remedial services with tariff method is not properly calculated when compared with ABC method. ABC calculates cost price by applying suitable mechanisms but tariff method is based on the fixed price. In addition, ABC represents useful information about the amount and combination of cost price services.