Self-financing in transport service as an important factor of increasing the financial results in poultry-farming enterprises

The steady growth production and strong financial results in poultry farms are achieved achieved by introduction of cost accounting in all internal production subdivisions.

Self -financing in the transport service, terms of production figures for the planning selfjobs, the methods of monitoring and evaluation of self-supporting activity of driving teams aimed at reducing the cost of transportation are focused in the article.

 The main objective of poultry transport service is to surve the primary production. Farm organization based in this service, along with a number of complex economic measures is the most effective in improving performance of functions in poultry, hence the self-financing aims to perform the required volume of transportation services at the lowest cost.

The volume of carriage at the poultry farm must provide a rhythmic and continuous output during the year.

Structure of vehicles is formed on the basis of the volume and type of cargo, transport.

The specialized transport, dump trucks and high sided tracks and transport for conveyance of persons are constantly used during the year On average for 200 laying hens are transported 200 thousand tons of freight of which 80 thousand -combined feeds. The large number of wheel tractors is annually used for carrying dung except the motor transport. In general, there are over 25% of workers from total number working are occupied in the transport poultry department who annually get for their compensation till 30 % from the fund of poultry farm. The research results showed

 that monthly accounting of work of vehicle fleet based on the indicators of drivers waybills. Data on planning of transport works on each car with the indication of number of possible work days, idle hours for loading and unloading, distances of transportations, quantities of the driving, the volume and a type of cargo are absent which complicate to carry out the profound analysis of the work.

According to the working scheme of poultry farm it is appropriate to provide for each car the following indicators: the number work days , working hours in the movement during loading and unloading, the total mileage of all, the number of rider, types of cargo transported in tonnes; mileage in km, and the drivers' wages. Cost accounting should be based on each car, as it allows identifying the work of individual teams and drivers in transport service, to establish proper control over the expenditure of resources and funds, which gives an opportunity to introduce advanced forms of internal production of labour collectives. The analysis of the organization of transportation work on the poultry farms has shown that it is necessary to make full use of available reserves to implement the work  with fewer cars, with an increase rate of production cars on the line, reducing downtime for loading, unloading, using the light-duty, the elimination of empty runs, using full load transport, reducing time spent on duty vehicles. The limit of expenses for carrying out maintenance, routine maintenance and overhaul repairs aren't planned on poultry farms and made as required. Spare parts are released at a limitintake map wound up on each vehicle.

Using vehicle without a clear accounting of existing and planned traffic leads to decrease in indicators of their use. Therefore the division of all freights of the poultry-farming enterprises on the following types is of great importance:

  • Transportations of made production;
  • Transportation of goods for ensuring steady work of poultry farms;
  • Transportation of goods for performance of urgent works.

In determining the expected flows of goods of the first type should be guided at each poultry production plan of its products. According to the second type of the expected volume of cargo is determined on the basis of the annual plan tcs of poultry farms, while the volume of goods by third type is random and it can only be determined approximately. So, on all transport of poultry farms that are running non-specialized transport is random. The lack of objective information about the real extent of such shipments is to inaccurate planning of transport operations. This implies improper payroll chauffeurs, determination flow of spare parts, car tires, fuel, etc.

On poultry farms (Form Table 1), it is advisable to fix the car for certain shipments. Therefore, the work on the organization of internal settlements in the transport department should start with groups of goods by type, payment drivers placed depending on the volume of goods transported, as well as their cost. This will reduce the number of used cars on the carriage of a single cargo, to ensure rational use of every car . On the basis of their production program must be self-supporting tasks that eliminate the lack of personal responsibility in the use of motor vehicles, to improve the planning of the work, costs, will provide each member of the group equal conditions for the implementation of cost-accounting jobs

The following indicators planning, monitoring and evaluation of self-supporting activities of the transport units poultry meets the specific ,:

  1. The volume of traffic in tonnes;
  2. The total mileage of cars;
  3. The material and financial costs;
  4. g) The cost of the shipment;
  5. d) Compensation of drivers.

These indicators, as experience shows, can serve best the peculiarities of self­ financing in the transport division. It should also be noted that the determination of costaccounting indicators need to install them in a minimal amount, but enough to objectively reflect the performance of each vehicle. General indicator of the motor vehicle is the cost of transportation of one ton of cargo. Its level is influenced by many factors. The main ones include the useful life of vehicles, transport distances, the size of the consignment, load truck, cargo class, a group of roads.

When planning self-supporting task it is necessary to analyze the performance of each vehicle in the past 3-5 years in the transportation of a certain type of cargo. Clarify the standards of fuel consumption, low value items, depreciation, wear and tear of tires, etc. and keep in mind the technical condition of the car, which is completely dependent on the implementation of the plan.

Planning a self-supporting job is done in terms of future freight by commodity, car costs and limits of the established indicators. Therefore, based on the existing traffic poultry farm, it is necessary to develop performance standards for drivers to identify all types of costs by types of cars that perform specific transportation.

In our opinion, the most complete these requirements will meet the following system of standards and specifications:

  1. consumption rates of fuels and lubricants;
  2. the rate of depreciation for 1000 kilometres;
  3. the rate of flow path of tires and spare parts for all types of maintenance and repair.

The practical implementation of internal self-sufficiencyy in the transport calculation must be achieved by using of settlements between the drivers and the operating divisions that provide services. It is necessary to develop a settlement price per tonne of cargo, 1 m/day, or 1 m / h of the car. Cost of services and road transport comprise the following elementsdriver’s wages, general l shop and general economics waybills and operating costs.

For the introduction of internal settlements in the transport division at poultry it is offered to perform the calculations of the cost of one ton of cargo by forms (Form Table 1).

A lot of effort is a transport service for poultry due to the underutilization of capacity on internal self-sufficiency and interdepartmental transports. Currently, these works are carried out free transport. In determining the amount of transportation work the cost of their implementation is not planned and is not taken into account. Therefore, it seems appropriate to use for this purpose only means of light-duty vehicles better suited for on-farm transport and plan their expected volumes. This will enable to determine the value of all the traffic and services.

We believe that in the introduction of a check control system the cost of parking and vehicle-hours, tons of cargo, vehicles will be used exactly as prescribed and at the required time. It disciplines the major workers and puts control of the vehicle while working, and also contributes the continuous improvement of the applicable rules in the planning.

It is important to note that in application of advanced transportation systems cost of transportation are reduced. It is known that radial, pendulum and the  ring system of cargo transportation are used in road transport.

The analysis of transport use at poultry shows that they mainly used the radial and swing transportation system, and the most feasible ring system, which was not widespread, and that was the main reason for the low rate (05) of run. In addition, one of the serious shortcomings in the work of this unit is the insufficient availability of transport capacity, the use of freight transport for official travelling, searching for spare parts and components of the equipment. In most cases, the number of small loads does not calculate the load delivered by weight and based on vehicle load, which leads to postscripts. As the development of self-financing at the poultry farm, expedient use of the ring system is profitable in transport trucks. When using feed trailer (due to the specificity of the car) it is advisable to apply the pendulum system traffic, and in the supply of manufactured products into distribution net work radial.

The expected net cost of transport works on all three of the above types of traffic on the poultry farms must rely not only on the list of goods, but also on every car. However, transportation planning related to the implementation of emergency operations aren’t evaded. These difficulties are caused by the complexity of the feasibility of establishing standards for all kinds of odd jobs. Therefore, it is impossible to do experiments on carriage which eliminates the possibility of cost reduction target of odd jobs in the planned period.

We believe that emergency traffic is suitable for the accurate accounting of the costs of such transportation routes with goods and handing the driver schedule with a long road routes distance is set in route sheet.

In drawing up the plan to reduce the cost of transportation work, we must remember that drivers can have an impact on fuel consumption, as well as for all types of maintenanceand technical services, extending the life of the vehicle through careful of his treatment, the wear of tires,   low value items. It is necessary to take into account that the desire to reduce the cost of repair may affect the feasibility of such factors as the technical readiness of the car, the graduation rate at the line of cars, auto days in the workplace and etc.

The advantage ofdetermining the cost of transport works on every car we can assume that it enables in the implementation of transport works to control the flow of material and labour on all  planned indicators across a vehicle pool as a whole.

The calculations show that the transport department could transfer to lease after the development of cost-accounting relations occur. In this case drivers could rent trucks. The effect appears to be on it would be great. But first of all, of course, it is necessary to master the first stage of the lease self-supporting operation of motor vehicles.


Year: 2013
City: Almaty
Category: Economy