ASSESSMENT OF THE USE OF MACHINERY IN AGRICULTURAL FARMS WITH SPECIAL PRESENTATION OF USEFUL COSTS

The paper attempts to introduce the notion of useful and useless (empty) costs into the assessment of the costs of mechanization. Useless costs are fixed costs and are related to maintaining the operational potential of the machines, which is not fully used. Useful costs are the part of fixed costs that are associated (absorbed) during the work (operation). It was assumed as a rational annual threshold for the use of machines the ratio of the technical potential of a given fixed asset throughout its useful life, expressed in units of labor (h, ha, km, t, pcs, coils, l), to its economic (moral) of work potential expressed in years. It was considered that the costs of unused production potential should be considered in the aspect of management costs (period costs) and they should not be charged to the costs of individual production activities.