Scientific Journal of KubSAU

The analysis of factors determining the low effectiveness of cattle breeding in PFH of Krasnodar region was given in this article. There was carried out the account of expenses on feeding staff in two variants. There was revealed that the existing method of accounting and calculation of cattle breeding production price does not meet the modern market needs. There were offered the measures to increasing of PFH availability to markets of cattle breeding produce

There was shown that the low degree of development of institutions of land ownership and the land usage and non-effectiveness of institutions of state regulations of land market lead to the underestimation of land as an asset, mispresent the reproduction mechanisms, rent relations and dividend policy of agrarian enterprises as well. On the examples of some peasant-farmer households of Krasnodar region there was substantiated that the assessment of agricultural lands and its inclusion in an authorized capital of an enterprise allow to increase its assets, to rise the financial stability and liquidity of farming subject