THE COST FORMATION MECHANISM OF MILK AND ANIMAL YIELD IN DAIRY CATTLE-BREEDING IN CONDITIONS OF COSTS GROUPING BY PHYSIOLOGICAL CLASSIFICATION

This article scrutinizes the cost formation mechanism of milk and animal yield in dairy cattle-breeding in costs grouping conditions by physiological classification, it’s analysis allows to reveal "weak points " in production process of the enterprise and to direct point efforts to overcome negative consequences, and also enables to optimize and more exact prognosis of the company’s financial results