Factors and features of creating an effective management system in dairy cattle breeding

Abstract

The dairy cattle industry is the most important sector of the economy involved in ensuring the country's food security in a tense geopolitical situation. Modern business conditions in agriculture in general and dairy farming are associated with a high level of uncertainty, so agricultural economic entities require effective management tools. The article presents an algorithm for creating a control system at modern enterprises in the dairy cattle breeding industry. The information base for a comprehensive assessment included the data of Rosstat and the accounting financial statements of agricultural producers. An effective management system should include the already existing positive experience of management in agriculture and modern management tools. The current cost management system should ensure the implementation of basic functions - accounting, analysis, control. To do this, the article identifies factors having a direct impact on the management system. According to the authors, these are the organizational and legal forms of an economic entity, the specialization of an economic entity (type of products produced, its nomenclature and assortment), the scale of the activity of an economic entity (production volumes as a whole for the enterprise and in the context of the product range), types of market where the agricultural enterprise carries out supply and marketing activities, the selected technology for agricultural production, internal and external information flows, the resource potential of an economic entity. By influencing these factors, it is possible to ensure the generation of value in the economic activities of agricultural producers. The conclusions made in the article can be used to develop and justify management systems at agricultural enterprises of the Russian Federation.