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Entry. Development of the decorative gardening requires growing of plenty of decorative arboreal plants that will create optimal terms for rest of people after hours-long labour. Large popularity is used by plants that combine in itself high decorative, to the fruit and medical properties. One of such plants is Morus alba L. but her decorative forms: Morus alba ′ Pendula ′, M . a . ′ Globosa ′, M . a . ′ Pyramidalis ′, M . a . ′ Contorta′, M . a . ′ Macrophylla′, M . a . ′ Tatarica′. At the mass growing of vegetable planting-stock (nursery transplants) there is a necessity of realization of analysis of economic efficiency with determination of prime price and profitability. The aim of our researches was realization of economic analysis from growing of садивного material (nursery transplants of decorative forms of Morus alba L.). Objects and methodology of researches. there was Morus alba L. and her decorative forms: M . a . ′ Globosa ′, M . a . ′ Pyramidalis ′, M . a . ′ Contorta′, M . a . ′ Macrophylla′, M . a . ′ Tatarica′. The prime price of the grown nursery transplants was determined by dividing of lump sum of charges by their growing. The prime price of the grown nursery transplants was determined by dividing of lump sum of charges by their growing. Indirect charges calculated by addition of charges conditionally taken for 30%%%% from the sum of direct charges. Profitability (Р) was determined in obedience to the generally accepted methodology of determination of profitability of growing of plants after a formula: Р = П • 100 , Вв where П is gross revenue from realization (works, services); Вв are productive charges on the realized products (her productive prime price). Results of researches. An unit (planting-stock) cost shows by itself current outlays on a production and production distribution, shown in a money form. Direct charges on a production form productive, and charges on a production and sale - overall cost of products. An unit cost consists of prime price of separate types of product and depends on the assortment of breeds, applied technology, growing and sizes of overhead costs. Profitability is a concept, that characterizes economic efficiency of production, at that an enterprise due to a money profit yield from realization of products (works, services) fully compensates charges on her production and gets an income as main source of the extended recreation. An unit cost consists of prime price of separate types of product and depends on the assortment of breeds, applied technology, growing and sizes of overhead costs. A calculation is a process of determination of unit cost, that consists in the accumulation of production inputs and taking of them on the prepared product. By means of calculation determine the prime price of unit of products. The calculation of productive prime price gives imagination about the sizes of facilities necessary for implementation of production plan and characterizes the economic side of nursery. For determination of prime price of planting-stock preliminary conduct the calculation of amount and cost of auxiliary materials. Profitability is a concept, that characterizes economic efficiency of production, at that an enterprise due to a money profit yield from realization of products (works, services) fully compensates charges on her production and gets an income as main source of the extended recreation. Farther we were conduct the calculation of prime price of growing of садивного material (of привитых on низкоштамбовых seedlings decorative forms of M. a . namely M . a . ′ Globosa ′, M . a . ′ Pyramidalis ′, M . a . ′ Contorta′, M . a . ′ Macrophylla′, M . a . ′ Tatarica′ та A M . a . ′ Platanoides′). At growing of низкоштамбовых decorative forms, where подвоем the seedlings of M served as. a., expenses on a 1 plant (привитую form) presented 67,6 hrn.s; a realization price made 100 hrn.s for a 1 plant, and profitability according to 47,9 %. At growing of низкоштамбовых decorative forms, where подвоем the seedlings of M served as. a. expenses on a 1 plant (привитую form) presented 100,1 hrn.s; a realization price made 150 hrn.s for a 1 plant, and profitability according to 49,8 %. Farther we were conduct the calculation of prime price of growing of these plants on high штамбе, where подвоем it was also been taking root of arboreal handles. At grown decorative forms of M. a. on high штамбе, where подвоем it was served as taking root of здерев' янілі живці, expenses on a 1 plant presented 81,3 hrn.s, realization price are 150,0 hrn.s, and profitability according to 84,6 %. Аt growing of decorative forms of M. a. on subzero штамбе, where as подвоя used taking root green живці, expenses on growing of one plant on the average presented 60,45 hrn.s, realization price 100,0 hrn.s, and profitability according to 65,4 %. Еxpenses at growing of decorative plants of M. a. on high штамбе with using as подвоя of deep-rooted green живців total expenses on growing of one plant laid down to distance on the average 93,0 hrn.s, a realization price presented 150 hrn.s, and prime price of growing according to 62,0 %. Conclusions. It is set as a result of the conducted calculation of prime price of growing of садивного material (decorative forms and.), that: expenses on growing of one plant with subzero штамбом (seminal подвои) presented 67,6 hrn.s, on high штамбе 100,1 hrn.s, and profitability laid down 47,9 % and 49,9 %; at growing низкоштамбовых and високоштамбових plants with the use of здерев' янілих deep-rooted живців expenses on one plant accordingly made 55,1 hrn.s and 81,3 hrn.s at profitability 80,8 % and 84,6 %; on growing низкоштамбовых and високоштамбових plants, where as подвоя deep-rooted green живці expenses were used on one plant presented according to a 64,4 hrn. and 93 hrn.s, and profitability laid down 55,3 % and 62,0 %. |
