Accounting and distribution of production costs under irrigated arable farming conditions in enterprises of the agroindustrial complex.

摘要

Irrigated crops contributed 11% of gross arable production in the Saratov province in 1997, with 257 200 ha under irrigation by early 1998. It is intended to expand this area and increase production substantially in the next few years, and this willrequire extra inputs. Several variants of accounting irrigation expenditure are used in the Volga region, distinguishing principally between direct field expenditure and general costs. Current methods, however, take account mainly of the area irrigated,the number of water applications, labour remuneration, and equipment used, without reference to actual quantities of water used or irrigation norms. The latter indices should be included as they may vary considerably. Not all farms in the province havereliable methods for measuring water volume in irrigation channels. The paper proposes a range of coefficients for different crops, assuming a norm of 400m/ha. In some years irrigation may be only partly necessary if at all. In this case costs may be calculated proportionally to area. Basic accounting documents should reflect actual crop yields, costs and structure of production, labour input, and value of gross production, including actual selling prices.