Animals are accepted to meat processing plants strictly adhering to the "Rules for the veterinary examination of slaughter animals and the veterinary and sanitary examination of meat and meat products".
The veterinarian of the unit of veterinary supervision of the slaughter enterprise (Regulations on the unit of state veterinary supervision at enterprises for the processing and storage of livestock products. Approved on November 14, 1994 No. 13-7-2 / 173) checks the presence and correctness of the execution of the accompanying veterinary document for the arrived batch slaughter animals (animals of the same species, sex and age), compliance of the number of delivered animals with those specified in the document, the presence of tags and their compliance with the accompanying document. For each batch of animals sent for slaughter, there must be the following documents:
1. Veterinary certificate form No. 1, which contains all the data provided for in the form, including information about the well-being of farms and animals for infectious and parasitic diseases. If the delivered batch of animals is more than five heads, an inventory of the animals indicating the numbers of the tags must be attached to the certificate.
2. Bill of lading in four copies (one for the farm, the second for the auto company and two for the senior conductor or forwarder, one of which remains on the farm, one at the slaughter enterprise).
3. If the duration of transportation is more than one day, then a travel log is issued.
4. For culled animals (breeding, but unsuitable due to old age or infertility, as well as donkeys, mules, horses, pregnant cows unsuitable for farming), an act is drawn up, which must be attached.
From the documents it is possible to establish well-being in terms of infectious and parasitic diseases of the area where the animals came from. When accepting a batch of animals, veterinarians must check the correctness of the execution of the official veterinary accompanying document, make sure that the data specified in it correspond to the actual presence of the received number of animals, and then issue an order on the procedure for unloading animals into specially designated and equipped pens.
Then the veterinarian conducts a general examination of the livestock, and, if necessary, thermometry (selectively or without exception). During a veterinary examination, sick, weak, emaciated, forcedly killed or dead animals are identified and the causes of the incident are ascertained.
Upon receipt of a batch of animals reacting to tuberculosis and brucellosis or suffering from other infectious diseases, in which slaughter is allowed, they are sent to a sanitary slaughterhouse for immediate slaughter. The delivery and acceptance of such animals is allowed under a special permit in each individual case of the regional or regional veterinary department.
If an infectious disease is detected during a veterinary examination of animals during the reception of livestock, then return these animals to the farm strictly prohibited to prevent the spread of infection.
Regardless of the disease, such animals are taken out of turn, immediately, and then the measures provided for by the veterinary and sanitary rules are carried out. From the meat processing plant prohibited withdrawal and export of animals.
After checking the documents and inspecting the animals, they are placed in pre-slaughter bases. At the same time, animals are divided by species, sex, cattle by age, uncastrated males are also placed separately from everyone in order to prevent injuries and weight loss.
If sick animals are found during the inspection, or the provider fails to produce a veterinary certificate of animal welfare and the farm infectious diseases, or the number of animals does not correspond to the data indicated in the veterinary certificate, or the animals arrived from a disadvantaged area, or there is at least one case of death of animals in the delivered batch, such a batch of slaughtered animals is placed in quarantine bases. The quarantine period should not exceed 3 days, during which veterinary specialists are required to find out the reason for the death of animals, make a diagnosis in case of illness and the reason for the discrepancy between the actual and declared number of animals.
Once diagnosed, the animals are either placed in an isolation room where they are treated, or destroyed (killed by a bloodless method), or sent for slaughter in a sanitary slaughterhouse (depending on the disease).
The veterinarian is obliged to inform the veterinary department of the region or region, the farm and veterinary authorities at the location of the enterprise about all cases of detection before slaughter of patients with acute infectious diseases, as well as when establishing tuberculosis, leukemia, cysticercosis (finnosis) or trichinosis.
Health authorities are notified in cases of establishing such animal diseases as anthrax, glanders, tularemia, tuberculosis, rabies, listeriosis, Q fever, psittacosis, camel distemper, leptospirosis, foot and mouth disease, brucellosis, salmonellosis, cysticercosis (finnosis), trichinosis.
If the batch of animals is not in doubt with the veterinary specialist, then it is sent to the pre-weight sorting pens, where the animals are sorted according to fatness. At the same time, animals with overfeeding are identified - when the gastrointestinal tract is full of feed as a result of feeding and drinking after a long break or due to feeding swelling feed. This method is used to artificially increase live weight. Signs of overfeeding are: an increase in the abdomen with a protrusion of the left hungry fossa, rapid and heavy breathing, flexion of the back and a partial desire to lie down. There may be a release of foam from the mouth, slow chewing gum, when probing the scar, density is noted, and with percussion, dullness of the sound.
3. Ante-mortem maintenance and ante-mortem inspection
The period of pre-slaughter maintenance depends on the condition of the animals, but it should not exceed 2 days.
During pre-slaughter maintenance, the physiological state of animals is restored, which contributes to an increase in the body's resistance and the correct course of post-slaughter biochemical changes in meat, which ensures the production of high-quality slaughter products.
At this time, they try not to disturb the animals, they drink plenty of water. They are fed depending on the time of pre-slaughter keeping.
When delivering and accepting livestock in terms of live weight and meat quality, large and small cattle, pigs, camels, deer and poultry should be sent for slaughter no later than 5 hours after acceptance, provided that they are delivered by road at a distance of up to 100 km, not have signs of fatigue and are kept without feeding on the farm before being sent to the meat processing plant:
cattle and small cattle, camels and deer - at least 15 hours, pigs - at least 5 hours,
rabbits - at least 12 hours,
land bird - 6-8 hours and waterfowl - 4-6 hours.
The period of pre-slaughter holding of animals on the farm must be indicated in the bill of lading.
In other cases, animals are subjected to pre-slaughter aging at meat processing plants, the duration of which is:
for large and small cattle, deer and camels - at least 15 hours,
pigs - at least 10 hours,
rabbits - at least 5 hours after acceptance.
The watering of animals is not limited, but stopped 3 hours before slaughter.
Poultry that has not passed ante-mortem aging on the farm is not subject to shipment for slaughter.
Animals that have signs of fatigue after long-term transportation are put to rest for at least 48 hours with normal watering and feeding, and then they are treated as described above.
Pre-slaughter exposure of horses, donkeys, mules at the meat processing plant in all cases must be at least 24 hours (until the results of malleinization).
Calves and piglets are sent for processing 6 hours after their acceptance.
Ante-mortem aging is determined by the cessation of feeding with continued watering. This cleanses the gastrointestinal tract, which is of sanitary and hygienic and technological importance. The water that enters the body thins the blood and contributes to a more complete bleeding of the carcass and organs, which is why slaughter products are better stored. The swollen subcutaneous tissue makes skinning easier.
Ante-mortem inspection of animals should also be carried out immediately 1-2 hours before slaughter, if they have been in pens for more than 24 hours, before being submitted to ante-mortem preparation bases. The veterinarian examines the animals without exception, conducts thermometry (without exception or selectively) and records the results in a register. In cases of detection of sick animals, as well as those with elevated or low temperatures, they are isolated and not allowed to be slaughtered with healthy animals until a diagnosis is established.
LECTURE №3
Slaughter and the basics of livestock processing technology at meat processing plants, slaughterhouses and slaughterhouses. Organization and methods of veterinary and sanitary inspection of products of slaughter of animals - 2 hours
Purpose of the lecture: to acquire the ability and readiness to carry out veterinary and sanitary assessment and control of the production of safe livestock products, beekeeping and aquaculture, knowledge of the rules for the transportation of goods controlled by the veterinary service
Key Concepts and categories: slaughter, modes of stunning, exsanguination, gutting, workspace for veterinary and sanitary inspection, inspection of slaughter products
Lecture plan (issues discussed at the lecture):
The preparation of livestock for acceptance and its acceptance is carried out according to technological instructions approved in the prescribed manner, directly at enterprises raising livestock, or at meat processing plants.
Cattle intended for slaughter are accepted in batches. A batch is understood to mean any number of cattle of the same age (and of the same sex) received in one vehicle and accompanied by one bill of lading and one official veterinary accompanying document.
When accepting a batch of livestock, the correctness of the accompanying documents is checked, and a pre-slaughter veterinary examination of all animals in the batch is carried out. Verification of documents and preliminary clinical examination make it possible to identify batches of animals that are unfavorable or suspicious for infectious diseases. Then the quality of the slaughtered cattle is determined. Adult cattle of cattle and calves are weighed individually or in groups of animals that are homogeneous in terms of fatness; young animals of all classes - individually or in groups of animals by weight and categories; sheep, goats and pigs - homogeneous groups according to fatness. In case of disagreement in determining the fatness of livestock, a control slaughter of the entire controversial livestock is carried out. The age of the animals is determined according to the accompanying documents of the farms and the state of the dental arcade (cattle, horses, sheep and goats).
Standardization of meat in carcasses, half carcasses and quarters
Nutritional value of meat
Meat contains all the substances necessary for human nutrition. It is a significant source of essential amino acids, fats, mineral and extractive substances, which are presented in an optimal quantitative and qualitative ratio and are easily absorbed by the body. The greatest nutritional value has muscle tissue - the main part of the meat. The more muscle in the carcass, the higher its nutritional value. The muscle content in the carcass of cattle is 57-62%, sheep - 50-60%, pigs - 40-52%, horses - 60-65%, broiler chickens - 51-53%. The average chemical composition of meat is given in table. 16.3.
Cattle and poultry for slaughter, meat in carcasses, half carcassesand quarters
| /6.5. The content of basic nutrients and the energy value of meat | ||||||||
| Type of meat | Content,"/. | The energy value | ||||||
| water | proteins | fat | saturated fatty acids | cholesterol | ash | kcal | kJ | |
| Lamb 1st category | 67,3^ | 15,6 | 16,3 | 8,0 | 0,8 | - 209 | ||
| Lamb 2nd category | 69,7 | 19,8 | 9,6 | 4,7 | 0,9 | |||
| Beef 1st category | 64,5 | 18,6 | 7,1 | 0,9 | ||||
| Beef 2nd category | 69,2 | 9,8 | 4,3 | |||||
| Pork bacon | 54,2 | 27,8 | 10,2 | |||||
| Pork fat | 38,4 | 11,7 | 49,3 | 17,1 | 0,6 | |||
| Pork meat | 51,5 | 14,3 | 33,3 | 11,8 | 0,9 | |||
| Veal 1st category | 77,3 | 19,7 | 0,8 | |||||
| Veal 2nd category | 20,4 | 0,9 | 0,4 | |||||
| Broilers of the 1st category | 64,3 | 18,7 | 16,1 | 4,1 | 0,9 | |||
| Broilers of the 2nd category | 68,2 | 19,7 | 11,2 | 0,9 |
Meat is one of the main sources of protein, as it contains all the essential amino acids in a significant amount and in a ratio that is favorable for the human body. The biological value of meat proteins is much higher than milk casein. In terms of the rate of digestion by proteolytic enzymes, meat proteins take the second place (after fish and dairy). The red color of meat is due to the protein myoglobin. The color intensity depends on the type and age of the animals, as well as on the degree of bleeding of the carcasses. The meat obtained from the slaughter of working cattle or old animals has a dark red color, and from young animals it is red or crimson. There are also species differences in the color of meat: the color of beef is red, pork is reddish-gray, lamb is light red.
BASIC carbohydrate muscle tissue - glycogen, the content of which depends from muscle training the fatness of the animal and its physiological state before slaughter. In the muscles of sick, tired and hungry animals, it is much less. The content of glycogen in the muscles is 0.3-0.9%, glucose - 0.05%.
Vitamins are present in the muscle tissue of meat. These are mainly B vitamins. Thiamine (vitamin Bi) is found in various types meat in the amount of 0.1-0.2 mg per 100 g of the product. Low-fat pork in terms of the content of this vitamin occupies one of the first places among all food products- 0.6-0.8 mg per 100 g of product. The content of riboflavin (vitamin B2) in meat is on average 0.2 mg per 100 g of product. Meat by-products (liver and kidneys) rank first among food products in terms of riboflavin content. Meat is rich in pyridoxine (vitamin B6) and cyanocobalamin (vitamin B12). Meat contains significant amounts of niacin (vitamin PP), pantothenic acid, biotin, and choline.
Meat contains 1.1% of minerals. Meat is relatively low in macronutrients such as calcium and magnesium, but high in phosphorus. The ratio of calcium and phosphorus is 1:18, which is far from optimal (1:1.5). The meat has a rather high content of potassium - 250-350 mg per 100 g.
Meat and meat products are the main source of iron for the human body. The heme iron of meat is well absorbed, which necessitates the consumption of meat products in case of anemia. The most rich in iron camel meat, veal, rabbit meat. There is a lot of zinc in meat, with a lack of which growth and sexual development are delayed in children.
The content of polyunsaturated fatty acids with high biological activity (linoleic and arachidonic) in meat fat is relatively low. Vitamin A and P-carotene are present in beef fat, while vitamin A is 10 times less in pork fat. Carotene, which has antioxidant properties, is practically absent in pork and lamb fat, therefore frozen lamb is less stable in storage compared to beef. All animal fats are low in vitamin E compared to vegetable fats. Vitamin E is an antioxidant, so vegetable fats are more resistant to oxidative damage than animal fats.
To characterize the nutritional value of meat, extractive substances are essential, which give meat and broth a specific taste and smell. The total content of nitrogenous and nitrogen-free extractive substances ranges from 1.8-2.2%. Nitrogen extractives include anserine, carnosine, creatine, choline, purine bases, free amino acids, uric acid, ammonium salts, ammonia, free nucleotides (ATP and ADP). Carnosine and anserine stimulate the secretion of the digestive glands, which stimulates the appetite and improves the digestibility of meat. Choline enhances intestinal peristalsis. Nitrogen-free substances include glycogen and its decay products (glucose, maltose, inositol, lactic acid, etc.). The meat of adult animals contains more extractive substances than the meat of young ones.
Meat processing plants must ensure the timely acceptance of animals in accordance with the contracting agreement and the daily schedule for their receipt. Animals must be accepted by number of heads within no more than 1 hour, and when weighing - no more than 2 hours from the moment the vehicle arrives at the meat processing plant and the forwarding driver presents the consignment note to the meat processing plant employee.
After examining the animals, the veterinarian puts on the consignment note visa for the admission of livestock to the territory of the meat processing plant, indicating the procedure for its placement.
If the cattle is delivered without a veterinary certificate or discrepancy the presence of heads with documents , as well as if it is suspected that among the animals there are patients with contagious diseases, if animals die on the way or during the reception, the entire batch of livestock is put for quarantine until the diagnosis is established, or the reasons for the inconsistency of the data are clarified, but no more than for 3 days. The meat processing plant provides a watering place and feeding, is responsible for safety. The costs are reimbursed by the culprit at the actual costs of the meat processing plant. At the end of quarantine, animals are accepted and sent for slaughter.
Animals delivered for forced slaughter are accepted out of turn.
An employee of the raw material department (receiver) of the meat processing plant counts the animals in the presence of a forwarding driver, makes a note in the bill of lading on the date and time of arrival, checks for the presence of tags, the correctness of paperwork and the presence of animals. Animals are sorted and placed, keeping belonging to the farm.
Meat processing plants have the right to conduct control weighing with the participation and with the consent of the deliverer or his permanent representative in cases :
– incorrect paperwork;
– doubts about the reliability of the weight characteristics of animals indicated in the documents;
– if the animals were not weighed in the holding or the weighing facility is faulty;
- the inability to process animals on time in accordance with the schedule due to reasons beyond the control of the meat processing plant (accident), about which an act must be drawn up.
When weighing, the live weight is determined taking into account the established discounts. For each batch, the receiver issues waybill for the acceptance of livestock and its transfer for processing. One copy of the invoice is received by the supplier, the second is transferred with the cattle to the slaughterhouse for subsequent transfer to the accounting department of the meat processing plant, the third remains at the cattle depot.
disagreement in the determination of body condition upon acceptance by live weight are allowed by test slaughter , no later than the beginning of the next working day of the enterprise. The time of the test slaughter is reported to the holding for participation in the test slaughter. The fatness of animals is determined by the worker OPVC department.
In case of disagreement in determining the fatness of a bird , the presence of contents in the goiter, with a systematic violation of its preparation on the farm in terms of exclusion from the diet of gravel 12 days before slaughter, in the presence of birds with podsid, namin and dermatitis, a control slaughter is carried out in the amount of 20.0% of the controversial livestock, but not less than 100 heads, and in determining live weight - control weighing in the amount of 5.0% of the controversial livestock, but not less than 100 heads. The control results apply to the entire batch.
The results of the control weighing and slaughter are documented by an act in 3 copies. The first - to the accounting department of the meat processing plant, the second - to the motor depot, the third - to the farm.
Received livestock in accordance with the invoice is recorded in Journal of daily recording of the movement of livestock at the cattle depot for each household. Accepted livestock is provided with a watering place, which is stopped 3-4 hours before the animals are fed for slaughter. Livestock must be processed no later than 24 hours from the date of its acceptance at the farm. The end time of the processing of a batch of livestock is the time of weighing the last carcass from this batch when transferring it to the refrigerator.
In the event of a forced delay in the processing of livestock, the meat processing plant provides water and feeding. In this case, settlement with the farm, at its request, must be made based on the results of the control weighing and control slaughter, and in the absence of control weighing data, according to the live weight and quality indicated in the bill of lading minus the established discounts. This request must be submitted in writing.
If, at livestock complexes, cattle were kept without food for at least 15 hours before being sent to the meat processing plant and pigs for at least 5 hours with unlimited watering of animals, then the start of slaughter is carried out no later than 5 hours after they are delivered to the meat processing plant.
Animal husbandry is the most important area Agriculture(see → ). She is engaged in raising animals in order to obtain nutritious products and raw materials for industry. For the successful development of the industry, it is necessary to competently organize the production cycle and accounting. In the article, we will analyze how accounting is carried out in livestock production, costs, cattle (cattle), offspring, purchase and sale operations.
Accounting for livestock products
The tasks of accounting for the livestock industry are to control:
- Preservation of livestock and other means of organization;
- Movement and reproduction of the herd;
- Use of heifers-uterus for offspring;
- Exit finished products;
- Fulfillment of the production plan and expenditure of financial resources;
- Zootechnical measures to improve the breed composition of the livestock.
From animals you can get different products. Its types are shown in the table.
| Products | Receipt | Example |
| Main | For its release, the production process is organized. | Milk, wool, weight gain, eggs, offspring. |
| Conjugate | It is formed together with the main one and is equal to it in value. | In dairy cattle, milk is the main product, the offspring is conjugated; meat is the opposite. |
| side | It is not the purpose of the production cycle. It is obtained during the production of the main products. | Obtained from slaughter (offal, skins, etc.); from milk processing; from case and slaughter (horns, tehzhir, hooves, etc.). |
The main product is the object of costing. Its cost is equal to the cost per group of livestock minus the price of by-products.
Related products have a small specific gravity in the value of the output.
By-products are valued at sales prices or left for internal use. The cost of manure is calculated according to the cost of fertilizers, depending on their percentage in manure or according to the standard costs for cleaning, taking into account the litter. If by-products are recognized as waste, their value is added to the cost of production of the main one.
To group data on the presence and movement of adult livestock for fattening, young animals, livestock accepted from citizens for sale, an account is used. eleven.
Accounting for cattle (cattle)
The heads of the main herd are recognized as fixed assets (OS), fattening and young cattle are circulating (see →). The company forms its own herd from offspring, purchases or animals donated by third-party enterprises.
Before the transition of young animals to the main livestock, it is taken into account in groups:
- Heifers for sale;
- Cows over 2 years old;
- Heifers up to 2 years of age;
- Gobies;
- Purchased youngster.
Acquired animals for rearing come at actual costs, including the cost under the contract, transport and other costs, except for VAT.
Example #1. Buying bulls from a breeding farm
Bychok LLC bought 7 breeding bulls from the breeding farm at a unit price of 44,000 rubles. (including VAT - 4,000 rubles). The cost of transportation on their own is 3,200 rubles. The accountant will make the following entries:
Dt 11 sub-account "Purchased breeding stock" Kt 60 in the amount of 280,000 rubles. ((44,000 - 4,000) * 7)
The cost of purchased bulls without VAT is reflected;
Dt 19 Kt 60 in the amount of 28,000 rubles. - presented VAT for compensation;
Dt 11 Kt 23 in the amount of 3,200 rubles. - transport costs are taken into account;
Dt 60 Kt 51 in the amount of 308,000 rubles. - transferred money to the breeding farm.
The cost of obtaining 1 quintal of milk \u003d (expenses for maintenance - costs for by-products): growth.
offspring accounting
The posting of calves born on the farm is carried out according to the act f. SP-39. It is filled in by the head of the farm, livestock specialist or foreman. On the basis of the copy transferred to the accounting department, they make up the correspondence of the accounts:
Dt 11 Kt 20.2 - the offspring is registered.
According to the acts, the movement of livestock is monitored and the earnings of the farm employees are considered.
The arrival of cattle calves follows the date of their birth. The accounting procedure is presented in the table.
When applying the planned cost at the end of the year, it should be adjusted to the actual value. The write-off of the calculation difference is reflected by the usual or reversal posting, similar to the posting of the offspring.
Accounting for the purchase and sale of products
Accounting depends on the sources of livestock. These include taking:
- For a fee from third parties;
- Free;
- In the form of an investment in the authorized capital;
- Own offspring.
Animals received from third-party organizations are accounted for by waybills, acts, invoices and breeding certificates. Accounting makes postings:
Dt 11 Kt 60 - purchased young animals are credited;
Dt 19 Kt 60 - VAT is reflected from the invoice.
When acquiring young animals from individuals a sales contract and a statement of form SP-40 are drawn up.
Animals received free of charge come under the same documents as when buying. The accountant records the transaction as follows:
Dt 11 Kt 98 - young cattle received as a gift are taken into account.
The cost of heads received as an investment in the authorized capital is determined by agreement between the founders. It can be increased by the amount of transport costs.
When selling livestock to the side, the company prepares documents similar to the purchase. There are wiring:
Dt 62 Kt 90 - revenue is taken into account;
Dt 90 Kt 11 - the cost of the sold livestock was written off;
Dt 90 Kt 68 - VAT charged.
Accounting for slaughter and case
Slaughter, cutting, death, death from the elements or loss of livestock is documented by an act f. SP-54. His is special commission. The received products are transferred to the warehouse of the organization according to the invoice.
The cost of slaughtered livestock, not related to fixed assets, is written off as follows:
Dt 20 Kt 11 - the cost of goals scored has been written off.
Animals assigned to the OS of the organization (productive, breeding, working), after slaughter, are written off with records:
Dt 01 Kt 01 - shows the initial cost of livestock prepared for slaughter;
Dt 02 Kt 01 - depreciation of the animal is taken into account;
Dt 20 Kt 01 - the animal carcass was transferred for processing at the residual value.
At the end of the month, the farm makes a Report f. SP-51. It reflects the movement of animals. The document is submitted to the accounting department along with the primary documentation.
In the event of the death of animals due to the fault of the employee, he must reimburse their cost. It is established by revaluation to the market price and is charged in the established way.
Example #2. Accounting for the decline in cattle as a result of the disease
In Rassvet LLC, cattle fell as a result of an epidemic. The cost of livestock is 780,000 rubles, the cost of a veterinary report and burial amounted to 58,000 rubles. The accountant wrote off the losses as follows:
Dt 91 Kt 11,780,000 rubles - cattle that died from an epizootic were written off;
Dt 91 Kt 76 RUB 58,000 - costs associated with the case are taken into account.
Key entries for accounting in livestock
Purchased young animals:
The purchase of animals from individuals is recorded by a record:
Receipt of adult cattle as a gift is made out by postings:
The receipt of animals as an investment in the statutory fund is reflected as follows:
The cost of animals that died due to the fault of the worker is reflected as damage to valuables:
If animals died from an epidemic or disaster, they are written off with postings:
| Debit | Credit | Description |
| Dt 91 | CT 11 | write-off of livestock that died from an epizootic |
| Dt 10 | Kt 91 | taken into account raw materials from the loss of livestock |
The accountant records the operations of the death of livestock for other reasons with records:
| Debit | Credit | Description |
| Dt 94 | CT 11 | loss of livestock taken into account |
| Dt 20 | CT 11 | written off the cost of slaughtered livestock |
| Dt 43 | ct 20 | finished product received |
Cost accounting in animal husbandry
Expenses are divided depending on the industry, livestock group, division and type of product. The main cost items can be identified:
- material;
- Labor: salary with accruals;
- OS depreciation;
- Case expenses;
- General production and general business;
- managerial;
- Others.
The costs of organizing and managing production are classified as indirect, the rest - as direct. They are counted as follows:
To write off indirect costs, correspondence is used:
The yield is calculated as follows:
The costs and output of finished products are taken into account on the account. 20-2. Analytics is organized by livestock groups and expenditure items established on the farm.
Cost calculation is reflected in the table on the example of the main industries.
| Sub-sector | The cost of 1 c. | Products |
| dairy farming | Maintenance costs - spending on secondary products) / weight gain. The distribution of costs depends on the costly energy of the feed: 90% is allocated to milk, 10% to offspring | Milk and offspring |
| Beef cattle breeding | The cost of 1 c. weight gain of calves up to 8 months of age = (costs of caring for calves and the main livestock - costs of milk and by-products) / weight of all calves. Cost of 1 c. weights of weaners = cost of litter and growth / weight of all calves up to 8 months | Offspring |
| Pig breeding | The cost of 1 c. wean growth = (herd maintenance costs - by-product costs) / weight of weaners. The cost of 1 c. piglet weight gain = (price of broodstock at the beginning of the year + herd maintenance costs) / weight of piglets | offspring head; |
| Fish breeding | Cost of 1,000 fry = cost of caring for females and males / number of fry transplanted | Growth |
The cost of secondary products is subtracted from the cost of the main one, if it goes to the needs of the enterprise or is sold. It is determined by the higher of the prices: market or economic.
Example #3. Accounting OS for manure cleaning
The fixed assets for manure cleaning were worn out during the year in the amount of 250 thousand rubles; the cost of excavation and storage of manure - 170 thousand rubles; bedding costs 75 thousand rubles. Total costs - 495 thousand rubles. Manure weight 1800 tons.
Cost of 1 ton = 275 rubles (495,000 / 1,800).
Accounting will take into account manure as follows:
Individuals culled from the main herd are taken into account as follows:
The growth is reflected in the record:
| Debit | Credit | Description |
| Dt 11 | Kt 20.2 | weight gain reflected |
The movement of livestock between groups is drawn up as follows:
| Debit | Credit | Description |
| Dt 11 | CT 11 | animals translated |
| Dt 08 | CT 11 | shows the cost of transferred animals |
| Dt 01 | Ct 08 | cattle transferred to the main livestock |
Blitz answers on livestock accounting
Question number 1. How to account for insured dead animals?
The cost of the dead cattle and the resulting costs are written off as other expenses in Dt c. 91.
The amount of insurance is attributed to other income: Dt 76 Kt 91.
The excess of reimbursement over expenses in fact at the end of the month is reflected as follows: Dt 91 Kt 99. If the losses are not fully compensated, then a reverse posting will take place.
Question number 2. How is the transfer of young cattle to the population taken into account?
There is no need to deduct livestock from the balance sheet. Wiring is done:
Dt 11 Kt 11 - transfer of an animal for cultivation to an individual.
Question number 3. How to write off the expenses from the case under the unified agricultural tax?
The enterprise has the right to recognize losses within the established norms approved by Resolutions No. 431 of 10.06.10 and No. 560 of 15.07.09.
In emergencies, they are written off in full.
Question number 4. How to include young animals in the fixed assets of the enterprise?
Dt 08 Ct 11 - young animals are transferred to the main ones;
Dt 01 Kt 08 - the herd is formed from young animals.
Accounting in animal husbandry is used to correctly calculate the cost of production and increase the profitability of sub-sectors and the organization as a whole. It monitors the causes of fluctuations in production volume in structural divisions, productivity and livestock size, study the effectiveness of the forage base.
Veterinary rules for the acceptance of livestock. The veterinary specialist of the meat processing enterprise checks the correctness of the veterinary certificate for the arrived batch of slaughter animals, the presence of tags on the animals and their compliance with the accompanying document, conducts a general inspection of the livestock, and, if necessary, thermometry (general or selective), establishes veterinary observation of the animals before their slaughter. They accept healthy livestock, poultry and rabbits. Animals and poultry that respond positively to tuberculosis and brucellosis, which are killed in a sanitary slaughterhouse, are also subject to acceptance and are counted in the fulfillment of the procurement plan from collective farms, state farms and other state farms.
Acceptance of sick animals with contagious diseases to the bases of livestock procurement and fattening organizations is prohibited. Such animals are sent directly to meat processing plants for immediate slaughter at a sanitary slaughterhouse within a strictly established and agreed period. Delivery and acceptance of such animals is allowed only with a special permit in each individual case of the veterinary department of the regional (territorial) department of agriculture or the Main Department of Veterinary Medicine of the Ministry of Agriculture of a Union Republic that does not have a regional division.
It is important to timely identify animals sick or suspected of being infected with epizootically dangerous infections (foot-and-mouth disease, swine fever, etc.), as well as animals whose meat can become a source of food poisoning or toxicosis.
If, during a veterinary inspection of animals at the gates of a meat processing enterprise, an infection of animals with infectious diseases is detected, then such a batch of livestock cannot be returned to the farm in order to avoid the spread of infection. Regardless of the nature of the disease, the unfavorable batch is immediately accepted, and then the measures provided for by the veterinary and sanitary rules are carried out. From the territory of meat processing enterprises, it is prohibited to withdraw and export animals received for slaughter.
The veterinarian (paramedic) examines all animals on the day of their slaughter. At the same time, total thermometry of cattle and horses is carried out, and other animals are thermometered selectively, depending on their general condition. Animals with a high or low temperature are isolated and not allowed to be slaughtered until a diagnosis is made.
Meat-packing plants are obliged to accept from farms the meat of forcedly slaughtered animals, delivered with the conclusion of the laboratory on the results of its bacteriological examination and a veterinary document, which indicates the reasons for the forced slaughter. If these documents are available, the meat is placed in a separate chamber at a sanitary slaughterhouse (or in another isolated warehouse space) for temporary storage. Then it must be additionally bacteriologically examined directly at the meat processing plant. If, according to the results of bacteriological examination and examination of the carcass, the meat is found suitable for use in food, then it is accepted, a receipt is issued and sent for sterilization.
The procedure for the delivery and acceptance of livestock to the pre-slaughter base of the meat processing plant
After examining the animals by a veterinary specialist at the gates of the meat processing plant and checking the documentation, the animals are placed in special pens, where they are examined more carefully and thermometered. If no patients are found, then the animals are then placed in ante-mortem bases.
Animals are considered suspicious in veterinary and sanitary terms if:
1) the owner is unable to present a veterinary certificate on the welfare of the animals and the area from which they were delivered, due to contagious diseases;
2) the number of animals does not correspond to the data specified in the veterinary certificate, and it is not possible to establish the reason for the change;
3) the animals arrived from an epizootically unfavorable area;
4) at least one contagious animal was found or at least one case of animal death was noted during the delivery of the presented batch of livestock.
Such batches of livestock are quarantined for a period of not more than three days, during which the veterinarian is obliged to find out the diagnosis of the disease or the reason for the discrepancy between the actual number of animals and the data shown in the veterinary certificate.
Animals that react to brucellosis and tuberculosis, as well as batches of livestock, among which foot-and-mouth disease and other infectious diseases are found during the examination, are taken separately from healthy livestock and immediately sent to a sanitary slaughterhouse. If this is not possible, the batch of livestock should be kept in isolation in the quarantine department of the cattle depot until processing.
The batches of livestock that did not cause suspicions of the disease among the veterinary personnel are sorted by fatness in pre-weight sorting pens, then weighed, after which they are passed to the stock depot.
Tired animals are put to rest for at least 48 hours.
The meat processing plant provides animals in quarantine or rest with feeding and watering in accordance with established standards. The costs of keeping livestock sent to quarantine or rest for the above reasons are reimbursed by farms at the actual costs of meat industry enterprises.
At the end of quarantine or rest, animals are accepted and sent for ante-mortem holding, and then for slaughter.
Calculations for animals are made according to the mass and quality of meat. If necessary, the meat processing plant, before the start of acceptance of livestock, conducts a control weighing and determination of the fatness of the animals in the presence of the deliverer or his permanent representative. This is done:
a) in case of incorrect execution of the accompanying documentation;
b) if there is doubt about the reliability of the weight characteristics of livestock indicated in the accompanying documents;
c) if it is impossible to process livestock within the time frame stipulated by the schedule for reasons beyond the control of the meat processing plant (violation of electricity and water supply, accidents, etc.).
During the control weighing of livestock, a discount is made from the mass of accepted animals for the contents of the gastrointestinal tract in the amount of 3%, if the delivered livestock is accepted by the receiver no later than 2 hours from the moment of its arrival.
The discount on the contents of the gastrointestinal tract is reduced:
a) upon acceptance of animals delivered by car from a distance of 50-100 km, by 1.5%; when delivered by road from a distance of more than 100 km, animals are accepted without a discount;
b) for each full and partial hour of delay in acceptance over 2 hours, the discount is reduced by 0.5%.
From the live weight of pregnant cows, pregnant ewes, pregnant sows, foal mares in the second period of pregnancy in the presence of acts of culling, a discount of 10% is made (in excess of the established amount for the contents of the gastrointestinal tract).
Cattle must be delivered clean, otherwise an additional discount of up to 1% is applied to the live weight of each head in bulk.
The supplier is subject to a fine for delivering pregnant cows, pregnant sows and pregnant ewes in the second period of pregnancy to the meat processing plant, if there is no mark on the culling of these animals in the consignment note.
After a veterinary examination, the meat processing plant inspector, in the presence of the deliverer, checks the correctness of the accompanying documentation, the conformity of the delivered cattle with the data of the consignment note in terms of the number of heads, age, sex, the presence of tags (brands) on the animals, sorts the cattle by age and sex groups, and pigs, in addition to processing methods. In case of loss of ear tags, the meat processing plant performs additional tagging.
The receiver of the meat processing plant can, together with the deliverer, check the correctness of assigning animals to the group of bulls up to 2 years old and the group of young animals of increased weight according to the state of the dental arcade. If the bill of lading for bulls under 2 years of age does not contain an indication of the age of the animals with an accuracy of up to a month, their age is determined by a commission with the participation of a representative of the farm, the responsible deliverer and the receiver of the meat processing plant according to the state of the dental arcade before or after slaughter.
Bulls are isolated from batches of adult cattle, and boars are isolated from batches of pigs.
For each batch of animals, the receiver writes out an invoice for the acceptance of livestock and its transfer for processing in three copies, of which the first is transferred to the supplier, the second to the slaughterhouse with subsequent transfer to the accounting department of the meat processing plant, and the third is left at the stock depot.
The cattle accepted by the meat processing plant are sorted in groups and placed separately on farms in premises or pens for pre-slaughter aging. The beginning of the pre-slaughter aging of livestock is calculated according to the mark indicated in the consignment note about the time of its acceptance both directly at the farm and at the meat processing plant.
Meat processing plants ensure the safety of livestock and carcasses received from it in batches belonging to each supplier, from the moment of acceptance of livestock to determining the fatness and weighing the carcasses. Livestock must be processed within 24 hours after the end of post-slaughter holding. With the participation of the deliverer (representative), the quality of meat and the weight of carcasses are determined. The mass and fatness of the carcasses are entered into the plumb-bill for the acceptance of meat. The mass of meat indicated in the plumb-invoice is recalculated into live weight for offsetting in the implementation of the livestock purchase plan.
The procedure for payment of livestock by weight and quality of meat received
The accounting department of the meat processing plant, on the basis of an invoice for the acceptance of livestock and its transfer for processing, a plumb-bill for the acceptance of meat and acts of veterinary examination, as well as other accompanying documents, writes out for each batch of livestock received from collective farms, state farms and other state and cooperative farms, a reception a receipt, which for farms is a settlement document confirming the quantity and quality of livestock sold to the state.
The meat industry enterprise pays for the accepted livestock according to the current price lists of purchase prices for meat at the location of the delivering farm using the established allowances, additional payments and discounts.
To stimulate intensive fattening for young cattle of increased mass, collective farms, state farms and other state and cooperative farms are paid premiums to purchase prices in the following amounts (Table 1).
1. Surcharges on purchase prices
| Republic | 35% at live weight (kg) from to |
50% at live weight (kg) over |
| In the RSFSR, Ukrainian SSR, Byelorussian SSR and Moldavian SSR | 350-400 | 400 |
| In the Lithuanian SSR, Latvian SSR and Estonian SSR | 370-420 | 420 |
| In the Uzbek SSR, Georgian SSR, Azerbaijan SSR, Kirghiz SSR, Tajik SSR, Armenian SSR and Turkmen SSR | 300-350 | 350 |
Bulls up to 2 years old weighing 300 kg or more are paid at the price of the highest fatness. In addition, collective farms and state farms are paid a 50% surcharge on the purchase price for cattle sold to the state in excess of the annual plan.
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