Methodology for Calculating the Costs of Agricultural Machinery in Collective Use

Abstract

 The agricultural equipment is one of the most important factors for increasing productivity in agriculture, its efficiency and competitiveness. The supply on own agricultural equipment for every small farm threatens its effective using and the efficiency of their production. A cost-effective form of using of agricultural equipment is the creation of producer organizations. The aim of the article is to propose a methodology for calculating the cost of agricultural machinery of the organization of farmers and their allocation among them. The methodology contains rules for creating an agricultural equipment of the organization of farmers, algorithm for calculating the cost of agricultural machinery and their distribution among the members of the organization.