JPRS ID: 8861 USSR REPORT AGRICULTURE

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i8 JRNURRY 1988 CFOUO 1r80) 1 OF 1
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. JPRS L/8861 =
10 January 1980 _
USSR Re ort -
p
AGRICULTURE -
- CFOUO 1 /80)
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JPRS L/8861
10 January 1980 _
~ USSR REPORT
AGRICULTUR~
(FOUO 1/so)-~~
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- ~ CONTENTS PAG~
Development of Agriculture in Siberia
(N. Kopach, Yu. Novoselov; VOPROSY EKONOMIKI, Aug 79).......... 1
?,ccounting in Vegetable Raising Needs Inprovement
(V. A. Konkin; UCHET I FINANSY, Oct 79) 12
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DEVELOPMENT OF AGRICULTURE IN SIBERIA
- Moscow VOPROSY EKONO~MIRI in Russiaa No Aug -79 pp 75-84
~ ~Article b~? N. Ropach and Yu. Novoselov (Novosibirsk)]
[Textj The compunents of the countrp's agroindustrial complex are regional
formatione which include the Siberian AP& [agYOindustrial complex], to which
a number of peculiarities are inhnrent. The. most important is that Rgricul-
ture,is united ~rith induatry within the naw territorial-production camplexes
bein~ formed. Experience in actualizing major national economic progr~ims to
deve~op the Siberian TPR [territorial-production complexj has ahown that suc- ~
cesses in utilizing the natural riches'of the new rngt~ns can be achieved
_ only given the balanced develop~ent of all branches comprising the territor- ~
ial-production complexes. Lag in even what u?ould seem to be secondaxy branches
leads to difficulties and to large nonproductive exp~nditures i~n the branchea
of primary specialization. One example of undereatimation of this principle
_ is Che lag in developing branches of the food complex of several Siberian
TPK's. DevelopmenC of the food base must not lag, but must outatrip develop- _
ment of other branches of a cosplex. OtherWise, difficulties arise in at-
tracting and securing manpower and additional expenditures are required to ~
trans~ort agricultural produce hundreds and thousanda of ~ilometera, on re-
placing full-vslue products with canned goods, and so on. _
Territorial-production complexes are a apecific link of the country's agro- .
industrial complex which is not included in the traditional organizational -
forms of agroindustrial integration. Qn the one hand, the TPK's include
branches tinrelated to agriculture in any functional-technological way, and
on the other, the specifics of utilizing a region in a new way deman~l the
~ organizational-economic interlinking of these branches. Territorial-produc- -
tion complexes should therefore be vieved as relatively isolated foruoations -
comprising the food unit of the APR's. The combining of agriculture and in-
_ duatrial branches not associated functionally-technologically with it in the
_ TP1C's determines the necessity of ~esolving more effectively and fully the
tasks of providing workers of a given cc~mplex With food.
In our country, much experience has been'accumulated in producing agricul-
tur~l output on tl~e subsidiary Farms of industrial enterprises. Such forms
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of providing the population with agricultural produce have been widely used
in the construction of a number of large industrial projects. This type of =
agricultural enterprise should, in our opinion, be vie~iea as an element of
the production infrastructure of the basic T�K branch and one without which
production cannot be developed normally. They must be created in parallel
- With b~sic production enterprises and the expenditures includad in the over- -
all construction cost and in the prime cost of the industria~ outgut produced.
Such forms of combining industry and agriculture necessitate the accelerated
- development of basic production (induetrial utilization of the region) in
the gbsence of an agricultural base.
At the same time, agricultural enterprises linked directly to industrial
production have higher technical and economic indicators, which probably re- i
sults from the greater availability of equipment for these farms, often at
the expense of basic production resources. As an example of the organiza-
tion of such "food shops," we can cite the work experience of "Shaimskiy" !
- and "Surgutskiy" sovkhozes, belonging to the Glavtyumen'neftegaz and aituated -
in northern Tyumenskaya Oblast. These farms hav~ a developed material and -
technical base: the fixed assets of "Shaimskiy" sovkhoz exceed five million ,
rubles and those of "Surgutskiy" sovkhoz 6.5 million rubles. In 1977,
"Shaimskiy" sovkhoz produced 2,000 quintals of open-ground vegetables, 2,656 ,
quintals of sheltered-ground vegetables, more than 11,000 quintals of milk
and dairy products, 1,091 quintals of live-weight-livestock and poultry and _
about 4.7 million eggs and~delivered them to oilfield workers. Hothouses
are being used to good effect. Nearly 22 kg of vegetables has been obtained
per square meter of winter hothouse. In 1977, the milk yield averaged 2,852 ~
kilograms per caw (which exceeda the corresponding indicator for a aoajority
of oblasts and kraya of Siberia). The indicators for "Surgutakiy" sovkhoz ~
are similar. ;
y However, such forms of agricultural production organization have still not
received the proper scientific substantiation and are therefore not always
anticipated When planning basic (industrial) enterprises. Moreover, the at- ~
titude that such production is of secondary importance leads to a reluctance
among workers in industrial departments to concern themaelves with it. For ~
example, whea conatruction of the Baykal-Amur Trunk Line was-unfolding, ag- !
ronomists recr,mmended that construction of dairy farms and hothouse combines
be begun near Tynda, Nerynngri, Severobaykal'sk and other population centers. ,
At that time, it seemed a simple ta~k. Now, when more than 30,000 children ~
- have been born on the BAM route, problems of providing them with full-value
food products, and especially whole mi1k, have become critfcal. ~
~
Speaking during his trip to Siberian and Far Eastern cities in 1978, L. I.
Brezhnev said: "Industrial regions must have an agricultural base and must !
provide themselves with both stockraising product~ and vegetablea." At pre-
sent, Siberian agriculture lags subsCantially behind its industry in t~rms ~
of raees of development. As compared with 1965, the total amount c~f indus-
" trial output in Western Siberia in 1975 had increased 129 percent, including ~
- 386 percent in Tyumenskaya Oblast and 139 percent in Eastern Siberia. Gross ,
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agricultural output (in ~o9parable 1973 pricea) in the public sector had -
increased an average of only 16 percent during the 1971-1975 period as com-
pared with the~preceding five-year period ~.n Western Siberia, including 12
percent in Tyumenskaya Oblast and 14 perc~nt in Bastern Siberia. In other
- words, for each percentage point increment in industrial output, agricultural
output increased ~nly 0.12 percent in Weatern Siberia, including 0.03 percent _
in Tyumenskaya Oblast and 0.10 percent in Eaetern Sibexia. In 1976, the gross
agricultural production volume for Siberia did not exceed the average a~nual
level of the Ninth Five-Tear Plan.
The 1975 gross grain harvest for all categories of Siberian farns was seven
- percent less than in 1970, the potato harvest 11 percent less, and the
vegetable harvest 13 percent more. Kilk production in 1970-1975 increased
only four percent in Western Siberia, including five percent in Tyumenskaya
Oblast and nine percent in Eastern Siberia. Meat production increased nine _
percent for Siberia as a Whole. Dziring ~he current five-year plan, higher
rates of development have been achieved in. agriculture in co~nnecti~n With
the increase in capital invest~ent ia the branch. flowever, ita overall lag
has uot yet been c~vercome. The industrial mastering of many regi.ons of Si~
beria,has thus far not been accompanied by analogous de~velopment of agricul-
tural production, whicla has led to interruptions in the supply of certain
types of food products to the population.
- Therefore, the development of agriculture within the ayatem of terrftorial-
production complexes being formed has taken on important significance under -
the conditions which have evolved. Actualization of thia task is associated -
- with the necessity of solving a number o� problems. First, natural riches
are often worked in aparsely i~habited, remote regions of Siberia where ag-
riculture is at best sporadic and is often nonexistent. Under these condi-
' tions, the land must be surveyed and mastered from scratch, wliich is consi-
, derably more expensive than in regions with developed agriculture. Construc-
tion of a single dairy complex in such regions requires the creation of a `
. corresponding nonproduction infrastructure and the allocatian of additional -
- capital investments. Second, these regions generally lack rural construc-
tion organizations, ao finding a contractor involves great diffi~ulties. Ag-
ricultural organs do not always willingly allocate capital investments and
material-technical means to develop the food base of uew TPK's, thinking
that the traditionally agricultural regions also have quite a few unsolved
problems and also lack capital investment, fertilizer, equipment and other
resources. Third, providing agricultural enterprises with manpawer is a
difficult problem when organizing new sovkhozes in sparselq inhabited re- -
_ gions, and th~e available skilled Workers (tractor drivers, other drivers)
are moving to construction and industrial enterprises where wages are higher.
In order to overcome ti~e indicated difficulties, it is appropriate to vie~t
the food complex as an integral part of TPK's at all stages of mastering new
regions. The ways of forming the food base must be determined early, in the
~ stages of preplanning research and plan developu?ent and approval. The plan- -
- ning of capital iuvesCments, supplying material and technical resources and
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- manpower, etc., must be done within t~e framework c~f a unified, comprehensive
program of TPR development. When the Neryungrinskiy coal deposit was mastered, -
for examples institutes of the Siberian division of the VASRhNIL [All-Union
Academy of Agricultural Sciences imeni V. I. Lenin] prepared proposals on -
organizing the faod base here simultaneously with the development of docu-
mentation on building ~he coal mine, enriching factory and the Nexyungrin-
~ skaya GRES (soil research was done, land suitable for agricultural use was -
~ revealed, and the size of production facilities was determined). On orders
from the USSR Hinistry of Coal Industry, planning institutes developed plans
. for an 80U-head dairy complex uaing the latest technology and means of inech-
anization and plans for a hothouse combine. The Ministry of Coal Industry
is currently building a caw barn for 200 head and a sheet-plastic hothouse,
and the necessary capital investments for other agricultural facilities have
been allocated.
_ Such experience in organizing the food bsse Within a single national economic
program has demonstrated a number of advantages. First, the use of consCruc-
- tion organizations building basic industrial projects provides an opportunity
for doing without a special construction base (reinforced concrete plants,
quarries, and`so on) or se~all contracting organiz~~ions. The use of indus- ~
trial structures, as demonstrated by the experience of planning the Neryun-
grinskiy dairy cou?plex, enables us to implement the most prr,gressive archi- _
tectural-planning resolutions and to introduce leading technology and the
comprehensive mechanization and automation of production processes.
Second, the problem of labor resources use is solved. In this case, a single
~age factor can be established for Workers in both industry and agriculture,
since agricultural entarprisea are put on an equal footing with the corres-
- ponding shops of industrial combiues. Family members not employed at the -
- coal mines, quarries, metallurgical combines or other industrial facilities
~ can work on the farms and hothouses. During "peak" periods (harvesting, feed ~
Rrocurement and others), it becomes possible to attract industrial enterprise
workers, in a planned manner, to performing agricultural jobs. The procure- '
~ent and marketing of agri.cultural output is considerably simplified. -
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Third, the effectiveness of the entire complex of TPR branches is evaluated
more fully and objectively. Experience has shoWn that if expenditures on
creating the food base are not considered when building industrial enter- '
prises, their output prime cost and production profi~ability indicators are ~
distorted, and those indicatora are important to the economic stimulation of ~
their development and expansion, to planning prices for branch end producta,
and for selecting optimum production siting variants Wikhin the region and
within the TPK. _
~ In actualizing the indicated proposals, it is appropriate that the technical
and economaic substantiation for large industrial enterprises and complexes ,
include a section on organizing the food base, just as there are sections on
providing enterprises with electric power, Water, and so forth. Prospecting
~ is currently being done to develop lumbering end wood-processing indusCry in ~
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the northern regions of Buryatskaya ASSR and in Irkutakaya, Chitinakaqa and -
~ other oblasts, to develop the Molodezhnyq ch'rysotile-asbestos deposit, the
Rholodnenskiy complex.ore deposit and the Udokanskiy copper depasit. The
- plana for these induatrial centers must anticipate the creation of a food
base for them. Si~ilar work abould also be done for several TPR's and in-
duatrial centera.which have already been developed (Bratsk--Uat'-Ilimskiy
and othera) but for which appropriate dgcisions were n~t made earlier or~
developing agriculture. _
~ The traditional farming regions of Siberia also raquire accelerated dnvelop-~'
. ment. In ozd~r to provide the region's population with balanced nutriti~on,, `
problems of producing stockraiaing output, especially meat, and vegetablLs -
are currently taking on very great urgency. Beef compriaes 52.4 percent of
the meat produced and pork 31 percent. With extensive opportunities for us- -
ing industrial technologies and natural f~~id~r~resources, these branches
will occupy a ceatral place in the region's stockraising in the long term
as well. In this regard, if the number of head of cattle stabilizes (pro-
duction gr.owth occurring through increased productivenesa of the livestock), -
then the number of head of sWine and ponltry will increase.
The problem of providing livestock with feed is o� decisive importance to
- _ the devel.opment of al~ branches of stockraising. The production of fodder
on plowed land can be increased only on the basis of raising grain and feed
: crop yields by acclimatizing high-yield varieties, using organic and mineral
fertilizers, carefully followiag agrotechnica.l requirements, and developing
irrigation farning. These measures are long-term in nature and are associated
with increased capital investment, expanded deliveries of material and tech-
nical resources, and increased personnel skill.
'Less capital-intensive variants must simuli:aneously,be acCualized as vell.
They include radical and superficia~ fmprovement in natural forage land, and
foremost hayfields, of which khere is 10 million hectares in Siberia. This
is a significant reserve for i~ncreasing fodder production. Its full use is
especially important in conri~}'tion w::~h the fact that Che proportion of fod-
der crops in the sown area structure camw t be increased practically, and the
resources allocaCed to intensify feed production are also limited.
~ ~
Hayfield yfelds (presently 5-6 q/ha) can be increased to 8-9 q/ha, and in
regions with favorable moisture conditions to 12-13 q/ha. In order to -
bring this reserve into play, all natural forage land must be surveyed, per-
ennial grass seed production must be organized, specialized labor collectives
(links, detachments) must be created on the basis of interfarm cooperation,
and reclamatian organizations must be attracted to this work. A comprehen-
sive program of hayfield and pasture improvement must be developed and im-
plemented.
~
There are quite a few othe,r reserves for strengChening the fodder base. The _
most accessible now is the use of straw as feed. Even in years of unfavor-
able weather, 3-5 q/ha of straW can�.be"`obtained. However, a significant por-
tion of th~"`-s~raw is presently being burned or being left in piles to perish.
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_ For e~mple, in 1976, only 15,000 of th~ 4.2 million quintals of straw
- gathered on sovktiozes of the Novosibirskaya Oblast agriculture adminis~ra-
tion was pxessed. In eome years, farms of aeveral oblasts of Eastern Si- ~
beria have been forced to import straw hundreda and thousands of ki~o~eters,
while they burn atraw in years ~rith favorable weather conditiona. In 1976,
sovkhozes of the Navosibirskaya Oblast agriculture production administration
purchased 277,000 quintals of straw. It is more effictent to feed livestock
pellets and cakes made from stra~v and various supplemeuts than to feed live-
stock str~w in any other fo'rm. The cakes are easily assimilated; when stor~d,
they lose less nutrients than when straw is stored in stacks or Diles. How-
ever, the production ~f straw cakes is being set up extremely slawly. -
- Loases of feed and nutrients during harvesting, transporting and storage are
_ considerable. For example, nutrient losses reach 40 percent when fodder is '
ensilaged in barrows, which was widely practiced until recently on the kol-
khozes and sovkhozes, but losses are reduced two-fold or more when fodder is
ensilaged in lined trenches covered by sheet plastic. Expenditures on these
measures are recompensed in 2-3 years~ However, this progi~essive ensilage
method cannot always be used due to the lack of sufficient aheet plastic,
- and as a result, farms have been forced to perait enormous losses of succu-
lent feed . -
Nutrient yields can be increased aubstantiallq by harvesting grain forage
crops without threshing. According to data from the Buryatskiy comprehensive
scientific research department of the Siberian Division of the VASKhNIL, the
_ average yield of fodder units per hectare without threshing in 1976-1977 was
1.5-fold higher than the haryesting for grain and straw, and the digestible -
protein yield Was 1.9- to 2.1-fold higher. Harvssting without threshing,
40.5 quintals of fodder units was harvested per hectare of a pea and fescue
mix and up to 41 quintals of oat fodder unita. Aowever, this method has also
not found broad dissemination in those regions for which it was developed. -
Scie~nce and practice have accumulated conaiderable experience in increasing
feed production, increasing feed crop yields, and reducing losses in feed
~ procurement and storage. Target programs for etrengthening the fodder base
for each sovkhoz, kolkhoz, rayon and oblast must be developed on the basie
_ of existing recommendations. The actualization of such programs, supported ~
by appropriate resour~es and organizational-economic measures, will lead to
- rapid gro~wCh in the production of ineat, milk, eggs and other stock-raising
output. Ordynskiy Rayon in Novosibirakaya Oblast, where such work has been
done for many years na~r, is an example. As a result, all rayon farms provide
all the feed for their aWn livestock; even in years with the least-favorable ~
_ weather, and the rayon among the oblast leaders in terms of livestock pro-
ductiveneas. It is important to note that it is not individual farms which
have achieved good results, but the rayon as a vhole. In 1978, some 3,000 kg
of milk Was obtained from each cow on forage and the market weight of cattle
was 450 kg.
_ Another importanC direction in increasing the production of stockraising out-
put is its intensification. How~ever, there are a number of specific aspects
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here. In particular, the traditional characteristics of the very concept of
- intensifying stockraising branches (amount of capital investment, assets,
- level of inecnanization, and so on) cannoC be considered to have been exhausted.
If productivenesa remains unchanged and Weight gains do not increase, even in
the most perfect complex, one cannot consider such production intenaive.
Let us examine several practical aspects of th~~~,'problem using beef produc-
tion as an example. The exiating system of purchase pricea is aimed at hav- -
ing farms sell livestock with high weight gains. In practice, aovkhozes and _
kolkhozes strive to increase mark~t Wei,ghts not through intensive fattening,
but by increasing fatteniag ti~e. For sovkhozes of Western Siberia as a
whole in 1976-1977, the market weight of young cattle was 341 kg and the fat-
tenin~ time 30 montha. In several oblasts and krays of Siberia, fattening
~ time exceeds all the allo~wable norms and is 33 months. This leads to a re-
ductian in the effectiveness of feed use,.aince young beef add weight faster
at an early age. In order to materially interest farms in increasing beef
nnarket weight through intensive fattening, rather than by increasing fatten- -
ing time, it is necessary to change the material incentives system at all le-
- vels. In calculations With the farms on,;~ivestock, consideration should be
given to both weight and age. These atan,~iards must be differentiated as a
function of breed and natural-economic zone. It might be quite realistic to
expect young beef to weigh 460 kg at 21 montha of age. Such indicators are �
being achieved not just by individual production leaders, but by many farms
of Siberia. For example, "Rrasnoye znamqa" kolkhoz in Ordynskiy Rayon, No-
vosibirskaya Oblast, sells the state qoung beef weighing 460-480 kg aC 20-22 ,
months. In~order to obtain a young beef weighing 460 kg at 21 months, an av-
erage daily weight gain of about 600-700 grams must be ensured throughout the
winter and a gain of 800-900 grams in the summer. The feasibility of this
is testified to by the experience of many farms Which obtain ave~age daily
weight gains of 900-1,OOd grams and more. Currentlq, average daily weight
_ gains on Siberian farms do not exceed 350-400 grams. Consequently, increas-
ing the productiveness of livestock being fattened under Siberian conditions
must become the primary direction for increasing meat production.
The extensive way of increasing beef production must not be excluded, but one
must decide in ench specific instance which d~rection to give preterence to.
Increasing the number of head of dairy and meat-dairy breeds is determined -
by the amount of feed being procured: increasing herd size without consider-
ing the status of the fodder base leads to reduced productiveness. However, _
planning an increase in milk and meat production by increasing hers3 s9.ze
without corresponding change in the fodder base is still frequently permitted.
At the same time, it is possible to increase meat production by conauming more
_ efficiently those feed resources which cannot be used by-ciairy cattle. In
this instance, it would be expedient Co increase the number of head of ineat
cattle. Now, the proportion of purebred meat cattle in the zon2 being ex-
amined is only 5.2 percent of the total number of catCle. It must be at
least 20-25 percent,in the future.
Siberia has quite a bit of pasture in mountainous, steppe and other regions
~ suitable for raising meat breeds Kalmyk, Kazakh "white-heads," Herefords.
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Breeding them,especially in Chitinskaya Oblast, Buryatskaya and Tuvinskaya
ASSR's, and Krasnoyarskiy Kray, supplewents the dairy and meat-dairy herds.
An optimum combina tion of different breeds of cattle createa the possibility
_ of using manpower efficiently, which is of not inconsiderable importance in _
a region of labor insufficiency. It does n~t require large capital invest-
. ment to keep meat cattle: the animals can be kept in lightweight premises
and they provide weight gains of b00-800 grams per day.
' The development of ineat stockraising is currently being retarded by the lack -
of specialized reproducer farms which could supply sovkhozes and kolkhozes
- of Siberia with young meat breeds, as well as by the poorly developed net-
work of breeding sovkhozes. It Will be impossible to provide all the meat
sovkhozes with purebred cattle in the i~ediate future that is a long pro-
cess. In order to accelerate it, along with expanding the network of breed-
ing sovkhozes, extensive use should be made of the industrial and absorptive -
crossbreeding of dairy co~s with meat bulls. This method is used in Altay-
skiy Kray and in Novosibirskaya, Omskaya and other oblasts of Siberia. It
has become necessary to develop a target program for developing meat produc-
tion in Siberia which defines the production levels, number of head of cattle,
financial and material means, With the intelligent and full use of the re- `
gion's rich natural resources. ,
The question of supplying the region's population with farm products must be
resolved with consideration of concrete conditions. Without examining the
problem o� further increasing grain production (in terms of this type of out-
put, Siberia more than meets its internal requirements, the task now being
to increase its role in the national grain balance), let us touch on ques-
. tions of providing the region With perishables. Even now, potato production
- exceeds the require~ents of Western Siberia by 27 percent ~nd of Eastern Si-
beria by tWO pe rcent. Experiments by scientific institutions and the vork _
experience of Che best farms demonstrate that, given the proper choice of ;
varieties and correct agricultural technology, good potato harvests can be
- obtained in nearly all regions of Siberia. In the BAM zone (with the excep-
tion of Southern Yakutia and Tyndinskiy Rayon in Amurskaya Oblast), potato ~
_ yields have reached 220-240 q/ha, and in isolated instances 310 q/ha, at re-
search centers of the Siberian Division of the VASKhNIL. In Central Yakutiya,
many collectives obtain 180-200 q/ha of potatoes. These indicatora can also
bP achieved in the more favorable southern regions. The difficulty is that� ~
farms are provided with insufficient equipment, and especially potato har- ~
- vesting combines, grading centers and storage facilities. Potato production
is also being retarded by the high labor intenaiveness of the branch, which
ia especially perceptible in regions of labor insufficiency. Purchase prices ~ ;
~also fail to stimulate an increase in potato production, and individual faxms i
do not recompenae production expendituras. The system of marketing potatoes ;
is imperfect and, due to iMterdepartmental lack of coordination, farms often ,
cannot get what they produce to procurers, although there are interruptions
in potaCo supplies at markets. Consequently, the basic probleas in supply- ~
1Tig the populati.on with potatoes must be solved organizationally, by creat- "
ing specialized farma, improving the marketing system, linking sovkhozes Co
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specific industrial centers, and algo by precisely orgsnizing interoblast -
deliveries and planning efficient transport patterns. -
- The problem of providing Siberiane with vegetables ahould be solved somewhat
differently. At present, actual vegetable consumption is only 40 -44 percent
of the norm. And Siberia will not be able to fully meet all its vegetable
needs in the distant future, since heat-loving vegetables are not cultivated
here and must be brought in from the southern regions of the country. In
view of this, long-term programe of economic ties with departments of the
- corresponding regiona must be developed to ensure stable deliveries of vege-
- tables and fruit and to outline the Ways in which they are to be transported.
In view of the harsh climaric conditions, vegetable-growing on sheltered `
ground must be developed at accelerated rates in Siberia. In several re-
gions, hothouse combines are the, sole supplier of fresh vegetables (cucum-
bera and tomatoes). In view of the fact that the scope of hothouse eombine
construction ie enormous and requires large capital investments, the Siber-
ian Division of the VASKhNIL has developed an economical sheet-plastic hot-
~ house plan. It is being tested in Yakutsk, Chul'man and in Kazachinsko-
Lenskiy Rayon in Irkutskaya Oblast, and it has demonstrated a number of ad-
vantages over existing hothouses. We have obtained 21.8 quintals of cucum-
bers per square meter in it. It seems appropriate t4 organize the indus- -
trial manufacture of s~ich hothouse structures, the delivery of sheet plast3c _
and the construction of hothouse combines in the near futu:e.
Siberi~ has available to it great opporCureities for d~veloping agricultural
production. Ac present, we are set the task of ar.hieving stable grain yields
of 16-18 q/ha on kolkhozes and sovkhoz~s in the near fuCu:e. A target pro-
~ gram which includes increasing the area so~*n to high-yield new varieties,
improving the sa~d-growiag system, steps to combat soil erosion and master-
. ing crop rotation has been planned and is being implemenCed. Agrochemical
soil research, liming, gypsum application and meliorative tillage of solonetz
soils are being considerably expanded. In the lOth Five-Year Plan, mineral
fertilizer deliveries will increasa 1.6-fold over the preceding f ive-year
plan. The plan is to irrigate 388,000 ha of agricultural land, drain 180,000
to 140,OOO~ha of water-logged land, and undertake other major measures in the
_ 1976-1980 period. All this is only the start of a great deal of work to ra-
dicslly raise the level of Siberian agriculture to that which will meet the
requiretaents of the popularion for food pro~ucCs.
According tu calculations by the Siberian Institute~of Agricultural Economics,
by 1985, Western Siberia can increase gross grain production 1.5-fold as com- .
pared with 1980, potato production 1.4-fold, vegetable production 2.5-fold,,
- including a four-fold increase in vegetable production on sheltered ground.~
The anCicipated grawth in meat, milk and egg production is somewhat less.
Territorial comprehensive programs must also be developed along w ith the ac-
tualization of branch programs (to increase rhe production of gra in, pota-
toes and vegetables, to develop meat stockraising, the hothouse aystem, and
, so on). Research has already been done._on the BAM zone food base and plans
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are being prepare~I for developing agriculture in the oil and gas regions _
(iu northern Western Siberia). Intensifying agriculture in the Barguzinskiy
basin in Buryatskaya ASSR, ths Minusinskiy basin, Ghe Barabinskiy lowlands,
the Kulundinskaya St~ppe, and utilizing the huge fodder resources of the
Ob'-Irtysh and Yenisey floodplains are of important significance. Implemen-
tatfon of these territorial programs can be begun in the Llth Five-Year Plan,
so the plans should anticipate corresponding target resources.
In this connection, major tasks tace the scientific institutions of Siberia,
including the Siberian Division of the VASRhNIL. Agricultural scientists
- are faced with shifting from the development of proposals on individual prob-
~ lems of intensifying agriculture to the development of comprehensive t~rri-
torial and branch programs for developing agricultural production in Siberia, -
- programs to be interlinked in terms of schedules, resources and aims. The
lack of such programs prevents defining a sCrategy for shaping Cerritorial-
production complexes, and partial resolutions made on individual problems
do not guarantee an optimum distribution of resources from the viewpoint of _
_ national economic interests.
In order to chooae intelligent program variants for developing agricultural _
production, we should develop and use a system of economic-statistical and ,
optimizational models at the "Siberia - econo;nic region - oblast" ?evels,
- which would permit coordinating the levels of agricultural food product pro- _
duction and procurement and the rates and proportions of development of in-
dividual branches of agriculture. Such a system of models could serve as a
reliable basis for making planning decisions if reliance is placed on a sci-
entifically au`~stantiated aggregate of normativea, concepts and forecasts of ~
change ia the amounts and quality of resources, especially those available
in miuiuzal amounts (capital investments, manpower). To this end, in our op-
inions :ompsehensive research should be done on the following problems: shap-
ing anc~ developing the region's agroindustrial complex and optimizing its -
_ brancb composition; shaping territorial-production complexes and developing
agric~xlture in their system; forecasting population size, working out food
norms differentiated by zone of Siberia, determining the demand for agricul-
tural products; evaluating the agroclimatic and soil resources of Siberia
and the Far East and opportunities for using land for agriculture; develop-
= ing a general reclamation pattern which includes an appraisal o.f the reclama-
tion resources of Siberia and the Far East, developing irrigation farming and ,
the sequence and levels of reclamation work; developing regional technologies
and progressive systems of production mechanization Which give comprehensive _
- consideration to the specifics of its development under Siberian conditiona; _
technical-economic substantiations of agricultural production specialization
and concentration on the basis of interfarm cooperation and agroindustrial
fntegration; environmental protection measures.
Branch, zonal and local scientific research inatitutions of the Siberian Di-
vision of the VASKhNIL, institutes of the Siberian Division of the USSR Aca- ' -
_ demy of Sciences, inetitutes of the Sibirian Branch of the USSR Academy of
Medical Sciences, and appropriate ministries and departments of the USSR and _
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RSFSR must be involved in research on the "Sibir agrarian program. Com-
prehensive research under a single program encompassing all regious o� Si-
beria and the Far East and all the branch and territorial problems as or-
_ ganically interlinked can be carried out given target financing through a r
single coordinating organization. That function could be entrueted to the
presidium of the Siberian Division of the VAS4ChNIL. All institutea working
on this topic, regardless of departmental subordination, must be financed
- froan a single source. Qnly if this is dane can the neceasary sections of
comprehensive subjects be planned for the joint implementing agencies, can
the schedules and amounts of financing be determined, and can resources be
maneuvered based on the overall goal of the general program. Initially, we
should determine as well the customer to whom the specific research results
and proposals will be transmitted and who will have opportunities available
- to it for implementing them.
~
Such experience in organizing comprehensive research under a unified program _
with target financing is avaiZable (although not in full) at the Siberian
Division of th~ V~?SKhNIL (proposals were developed for creating Che BAM food
zone). In 1975, with the participation of 38 inatitutes of the Siberian Di-
viaion of the VASKh~1IL and other departments, a coordinated reaearch plan and
a network schedule for carrying out the scientiific research Were drawn up.
Various ministries have already allocated more than 300 million rubles for
implementing the proposals of the program for.shaping the food base in that
zone; those funds are being used to develop various agricultural facilities
anticipated in the comprehensive program. The research results have been
used extensively in planning the development of industrial enterpriaes and
territorial-production complexes.
Thus, the development of agriculture in Siberia includes the resolution of
. a number of large, complex problems, many of which have no analogs in the
practical development of agricultural production in other zonea of the coun-
- try. The can be carried out only through the united efforts of science and
practice.
COPYRIGHT: Izdatel`stvo "Pravda", "Voprosy ekonomiki", 1979
11052
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r
UDC 657.2:63
,
ACCOUNTING IN VEGETABLE RAISING NEEDS IMPROVEMENT '
- Moscow UCHET I FINANSY in Russian No 1Q Oct 79 pp 16-18
,
[Article by V. A. Konkin, Chief Accountant, Polyanki Sovkhoz, Lukhovitskiy
Rayon, Moskovskaya Oblast: "Improving the Accounting of Vegetables"] i
[Text] On vegetable-growing sovkhozes, the accounting of the sale of i=
vegetables and the settlements made for their delivery to the procurement
_ arganizations ~s a labor-consuming process. ~
- Taking into considexation the fact that vegetables are usually not stored ~
i
at the warehouses, but, rather, are shipped dir.ect from the field to the I
procurement organizations, the enterirg of them as receipts is inseparably
linked with sale. � ~
On large-scale vegetable-growing farms (open soil), when the harvesting is
done on large areas and hundreds of workers participate in it, it is
impossible to weigh or measure the output when it is accepted from the , ;
- workers. At that time the vegetable output is weighed only when it is ~
being shipped to the procurement arganizations or purchasers, that is, when
it is being sold. -
The peculiarities of the sa].e of vegetables consist in the fact that the ~
purchasers are dozens of trade, procurement, and other organizations which
are situated 160-200 kilometers away, and, in addition, the vegetables and _
potatoes are sold during a three~nonth period only. The sovkhozes make ,
deliveries of vegetables to the procurement organizations,for the most part,
with motor transportation that has been lent by several dozen motor manage- i
ments and various organizations in the oblast.
It is difficult for the sovkhoz to adhere to the planned (contract) ~
variety of vegetables, since the natural conditions during some years are,
for certain crops, less favorable than for others, or vice versa. Therefore
for certain crops the sovkhoz underfulfills the planned harvest, and for
others it sometimes achieves a considerable overfulfillment of the plan. As . i
- a ru1e, the contract procurement organizations do not take this excess-plan
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output into conslderation, since they have their own difficulties that -
are linked with the additional processing and storage of the vegetables.
They also attempt to use various pretexts to re~ect the planned output.
- As one of the reasons for that re~ection, they point to the failure to
meet the contract deadlines, although a great influence is alsa exerted
upon those deadlines b1? tne natural conditions.
Therefore the sovkhoz hands over a considerable part of its output to many
noncontractual purchasers in small consigmnents. If the contractual .
procurement organizatien does not accept the output or if there is a long
queue there, the driver is forced to carry that output to any trade organi-
zation, just so long as he can sell it. �AZthough the sovkhoz does indi- -
cate in the commodity-transportation im~oice the name of the recipient,
that does not mean at all that the output was handed over specifically
to that recipient.
With the existing procedure for making settlements, all these noncontract E
purchasers do not pay for the vegetables themselves, but, instead, they
wait until the sovkhoz submits a request for payment authorization. And
in order for the sovkhoz to be able to submit that request, it must have
the acceptance documents in which there is an indication of: to whom the
vegetables were turned over, in what quantity, and in what quality. But,
' as a rule, the motor transport that has been lent from outside the sovkhoz =
does not return to the farm, and tharefore, f,or the next few days after
the shipment of the output, the sovkhoz does not have the acceptance docu-
ments. It is necessary to await ttie submittal of the bills by the motor-
transportation enterprises. Those bills arrive a month later, or sometimes
even two or three months later. The receipt of the documents does not -
end completely even by the end of the year. In addition, these documentsl.!
do not always satisfy the necessary requirements, since some of them
lack appendices providing the authorization to change the quality; others
lack the stamp or the countersignature of the acceptance specialist, or
- it is placed in such a way that one cannot discern the name of the recipi-
ent; on other stamps the necessary bank information is missing; etc.
The reckoned weight, which is included in the fulfill:nent of the plan for
the handing over of vegetables.to the state, is the weight of the standard
and nonstandard output which has been accepted by the procurement organiza-
tions, that is, the quantity of output that has been paid for by them.
The weight and quality of the output, as indicated by the sovkhoz in the _
accompanying documents during shipment, frequently do not correspond to _
the weight and quality of the output as accepted by' the procurement or-
ganization (purchaser). In the event that there is a discrepancy with
- regard to the quality of the output, tne procurement organization must
summons the chairman of the s~~vkhoz, who is granted the right to change it,
but frequently the quality ~f the output is changed by the representative
of the State Inspectorate for Quality (GIK). Vegetable shortages during
transportation, in our opinion, occur for two reasons: the imprecise
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weighing of the output by the sovkh~oz as it is being shipped; and pilferages
from the railroad cars while in route. The imprecision of weighting is
linked with the fact that our station does not have any railroad-car scales.
During the shipment of vegetables, the weight of the packaging is determined
once a day, and after each unloading there remains in the truck a certain
quantity of leaves that have been knocked off, and a certain amount of
dir~; the leaves and the dirt gradually accumulate, are included in the
gross weight of several trips, and increase the net weight of each trip.
But pilferages of output from railroad cars occur through the windows and
- hatches, without breaking the car seals, whereas the railroad is responsi-
ble only for assuring that the seals are intact. Therefore the entering -
of vegetables as receipts and the writing off of vegetables to be sold
(in the debit side of bill No. 46) throughout the year are carried out
conventionally on the sovkhoz (a definite percentage is taken off the
physical weight for waste and shortages). _
We made the attempt, in accounting for the vegetables, to employ the `
following alternative procedures:
l. The entering of receipts is done on the basis of the physical weight ~
of the shipped vegetables, less the established allowance for waste and
shortages. We made correspon~ding entries in the debit side of bill No.
46, "Sale". As a result, the gap between the quantity of sold vegetables
and ve~etables that were paid for achieves considerable dimensions, and
- that gap could be eliminated only by writing off the vegetables that are r
not yet paid for, for the debtors (procurement organizations). However,
the sovkhoz cannot do this, since, lacking the a~ceptance documents,
the accounting office does not know to whom th,~~ vegetables were handed
over. !
~ 2. The entering of receipts of vegetables and their write-off for sale
~ is done only on the basi.s of registers appended to the payment authori- '
zations and payment demands. With this alternative procedure, there is j
no gap between the quantity of''entered output, output written off for ~
sale, and output that has been paid for, but no consideration is taken
- of the vegetables that were shipped to purchasers who temporarily have ~
n~t been established, and from whom the payment has not been received.
The reporting documentation concerning the turning over of vegetables to
the state, which documentation is submitted by the sovkhoz during the '
- course of the year to the agencies of the TsSU [Central Statistics ;
Administration], also is conventional. By the end of the year one can i
_ frequently note considerable discrepancies in it, which place the leaders ~
of the sovkhoz and the rayon in a difficult situation, especially when ~
the plan is being fulfilled with difficulty. Although the handing over ~
of the vegetables ends in October, the sovkhoz econam2sts even by the I
end oP the year cannot give with any degree of reliability the precise
~ percentage of plan fulfillment. ~
. ,
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In order to systematize the accounting of the vegetables~ the reports
concerning the fulfillment of the plan for their sale, and for the purpose
of accelerating the turnover rate of the workir.g capital, it would be
desirable, in our opinion, to establish a procedure of payment of seticle-
ments with the use of payment authorizations, which procedure would be
uniform for all pro~urement organizaticns and purchasers of agricultural
output.
~
Appendices to the payment authorizations must provide one copy of the
registers of the paid commodity-transportation invoices for the accepted
agricultural ou~:put, and another copy with appended acceptance documents
(co~nodity-transportation invoices with a notation concerning the accept-
ance of the output by quantity and quality; acceptance documents for the
output that has been deliyered by rail transport; GIK documents when _
there has been a change in quality; etc.) must be sent by the sovkhozes
- to the procurement;organizations (purchasers) on the day that the payment
authorization is turned over to the branch office of Gosbank.
- It is well known that every c~mmodity-transportation invoice must be
entered separately in the register, but vegetables that have been unloaded
in various months cannot be included in the same register. However,
certain procurement organizations, even the contractual ones, include in -
the register, on a single line, several commodity-transportatic?:~'invoices
at a single time, or append to them-the acceptance documentc,�'in incomplete
volume, or include the commodity-transportation invoices for several
months in a single register. Organizations involved in the procurement of
grain, milk, meat, eggs, etc. make settlements with the sovkhozes and
kolkhozes by means of payment authorizations, 3ust as the fruit and vege-
table officers (contractual procurement organizations) do for vegetables.
~ Why, then, shouldn't this procedure of settlements be extended to a11
other purchasers of fruit and vegetable output?
The introduction of settlen?ents for vegetables only by means of payment
authorizations will make it possible to put to an end the paytnent for
vegetables shipped in the previous month until the eighth to tenth day of
the next month, and will also make it.possible to enter the harvest re-
ceipts correctly and cumpletely, and;~to write off that harvest for sale
. corractly and completely, prior to the preparation of the monthly balance -
sheet, With this procedure, the quantitative indices both for debit and -
credit in bill No. 46, "Sale," will be identical. In addition, tiiis will
- provide the opportunity for the sovkhoz to give correct and prompt reports =
to the TsSU agencies concerning the fulfillment of the plan for turning
over vegetables to the state, since, as of 1 IVovember, the plan fulfillment
for the year will be precisely known and there will be a correct reflection _
of the gross harvest in the report on the harvesting of agricultural
crops (Form No. 29-skh). The TsSU agencies will be able to verify easily
the reliabi.lity of those reports on the basis of the total indicators in _
the payment registers. -
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- rux ur~r~i~ltu, u~n uNLx -
- This procedure of settlements will provide the opportunity for the
sovkhozes to or.ganize correctly and promptly the accounting of the quality
of the vegetable output that is handed over by every brigade, and will !
_ assure the more reliable monitoring of the settlements. When settlements
are made by payment authorizations, the monit~ring will be carried out
_ when the procurement organizations are preparing the register and when it
_ is verified on the sovkhoz. With encashment settlements, the sovkhoz
worker who formalizes the payment demand can make a mistake in favor
of the procurement organization; in this instance, no refusal to accept
will ensue, since, on sovkhozes which are not served by RIVS, other ac- _
r_ounting worke.rs do not make a check, because of the large work load,
especially during the harvesting period.
In addition, the settlements by means of payment authorizations will
contribute to a considerable acceleration of the turnover rate of the
working capital, since the purchaser who has those documents at the moment
of acceptance of the output wi11 not have to make any large expenditures -
of labor in order to formalize payment for it. Let us consider this _
question from a different angle. Let us assume that the superior organi-
_ zations have decided to retain the encashment procedure of settlements ~
for vegetables and have required, by a normative document, all the pro-- ;
curement organizations and purchasers of vegetables to sent to the supplier
on the next day after the acceptance of the o~itput the appropriate
documents, which must contain an indication of the quantity and quality of ;
the accepted output, and also the necessary bank information. Until the
supplier receives the documents, formalizes the payment demand, and turns
it over to the branch office of Gosbank, and until it arrived as the
~ purchaser's bank, which formalizes the acceptance document (and, with
this form of settlements, it is necessary), approx3mately two weeks go
by. But payment by payment authorizations takes only 5-6 days. Conse- ,
quently the turnover rate of funds with encashment settlements takes
;
twice as long, or even more. In our opinion, it is simpler to draw up '
immediately the register and the payment authorization than to send the ;
_ documents, especially since the sovkhoz does not always receive promptly
the information concerning the prices that have been established for -
the vegetables. ~
The correct organization of supplying the sovkhozes with packing
materials contributes to the reduction of expenditures for the sale of
- vegetables, and, consequently, to the increase in profitability. I
In our opinion, the existing procedure of supplying the sovkhozes with ~
packing materials needs~improvement. Many procurement organizations, ~
when accepting packaged output from the sovkhoz, give the dr3ver their
own .packing materials instead of those that belong to the sovkhoz.
At_such time, the entry "packing~ materials returned" is placed on the '
co~odity-transportation invoice, and the driver who has received the
pacl:ing materials writes his signature. ,
Frequently the procurement organizations release to the sovkhoz those
packing materials which cannot be used further. As a result, the cost '
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of the worn-out packing materials are not written off as .xpenses involved
in procurements and sales, but are included among the production expenses.
The drivers are not responsible for the packing materials. Therefore,
when they accept them, in most instances they do not check either th~
quality or the quantity, and bring back salvageable materials to the
sovkhoz. Some of these salvageable materials are lost, since some of the
drivers accept them even in the event that they are not going back to the
sovkhoz. '
Organizing the proper accounting when the packing materials are returned
~'in tl~is manner,is difficult, since dozens of motor managements and hundreds
~of~drivers participate in the shipments. Practically speaking, the sovkhoz
is unable to locate'the drivers who have not turned over the packing
materials, or to institute a suit against them., jJe cannot make any claims
to the ~rotor-transport enterprises, since they allocated the transport
only for the shipment of vegetables and did not authorize their drivers
to transport the packing materials.
During the year the sovkhoz accumulates a large amount of salvageable
packing materials. The sovkhoz suffers the loss, although the expenditures -
_ for the wear and tear of the packing materials are compensated to the
= procurement organizations (by the granting of a trade discou�:it to them)
and the providing of the sovkhozes with packing materials is their duty.
In addition, this procedure by which the procurement organizations release ~
packing m~terials to the drivers without the sovkhoz's authorization to _
receive them is, in our opinion, not a proper one. -
- In our opinion, the.procedure of supplying the sovkhozes with packing
materials should be the following: the procurement organizations ship them _
by rail transport or release them to the sovkhoz's representative who is
authorized to receive them, with the authorization necessarily indicating
the quantity and quality of tl~e packing materials, and then the packing
materials should be delivered to the farm by motor transport.
The procurement organizations accept from the sovkhozes the packed vege- _
_ tables in their ~acking. They should make the payment for the accepted
packing simultaneously with the payment for the vegetables. After unpacking
- the accepted output, the procurement organization repairs the packing
materials (if necessary), sorts them by categories, and releases them
again to the sovkhozes.
COPYRIGHT: Izdatel'stvo "Kolos," "Uchet i finansy v kolkhozakh i _ -
sovkhozakh," 1979,
5075
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