Validation of the methodology for calculating regulatory costs to determine the functional characteristics of agricultural machinery

   To perform the state-assigned task on determining the functional characteristics (consumer properties) and effi ciency of agricultural machinery and equipment, the author has developed a draft methodology for calculating standard costs based on regulatory documents. The median calculation method was chosen for this purpose. The standard costs include: labor costs with accruals for employee compensation payments, for the purchase of inventories, movable property (fixed and intangible assets), utilities, etc. This work on calculating the standard costs is somewhat specifi c as tests are carried out on forty groups of machines (within each group there are several models), on ten machine testing stations (MTS) operating in different regions of the country. Initial calculations showed a signifi cant (up to 50-60 %) difference in standard costs for the same groups of machines on the MTS. In the course of updating the methodology, the author applied the normative method to some cost items: the average monthly nominal wages of plant and animal husbandry workers, fuels and lubricants were used to calculate labor costs – the norms of hourly fuel consumption of a tractor of the corresponding class multiplied by the planned operating time required to obtain an assessment of the functional indicators of the corresponding group of machines. There was a convergence of standard costs for the same-named groups of machines, and as a result, the MTS cost standards began to diff er by 8 to 10 %. The methodology is recommended for use to calculate the standard costs of machine testing stations of the Ministry of Agriculture of Russia in the implementation of state-assigned tasks.

1. Vodyannikov V. T., Subaeva A. K. Technical re-equipment of agriculture in the context of digitalization. Agricultural Engineering. 2021; 1 (101): 58-62. (In Rus.). doi: 10.26897/2687-1149-2021-1-58-62

2. Chutcheva Yu. V., Korotkikh Yu. S., Pulyaev N. N. To the issue of tractor’s renewal in the Russian Federation. Economics of Agriculture of Russia.2020; 5: 19-24. (In Rus.) doi: 10.32651/205-19

3. Kuzmin V. N., Burak P. I., Zolotarev D. E., Gogolev G. A., Zhidkov G. A., Miroshnikov A. N., Khoruzhiy L. I., Postnikova L. V. Calculation of standard costs for machinery testing. Machinery and Equipment for Rural Area. 2021; 9: 37-43. (In Rus.) doi: 10.33267/2072-9642-2021-9-37-43