Gliebova I. Economic efficiency of reconstruction and new construction of cattle breeding complexes

The purpose and objectives of research. The purpose of the research is to determine the economic efficiency of cattle breeding for meat with apply of reconstruction and new construction of livestock facilities and depending on sources and conditions of their funding. Subject of study. Theoretical and practical aspects of improving the economic efficiency of reconstruction and new construction of cattle breeding complexes. Methods of research.To achieve the set objectives we used such methods of research: monographic, cash-positive, graphics, budgeting, economic analysis using the application Microsoft Excel, Microsoft Project. Scientific novelty of the study is as follows: - For the first time: substantiated the economic benefits of new construction of cattle breeding complexes with apply of the hangar awning type of premises over the construction of frame structures and wide dimension premises; proved the economic efficiency of cattle breeding complexes reconstruction combined with the latest technology. - Improved: methodical approach to assessing the cost of reconstruction and new construction of large livestock facilities through the implementation of an integrated approach to the determination of estimates of construction; method of calculating the economic efficiency of cattle breeding for meat with the help of Microsoft Excel for the purpose of automated calculations of new livestock complexes construction costs. - Has been further developed: theoretical basis of the economic efficiency principles of cattle breeding comlexes reconstruction and new construction by synthesizing the domestic and foreign experience in large-scale production recovery in modern economic conditions of Ukraine; definition of breakeven point of cattle breeding for meat in the conditions of callle complexes reconstruction and the various options of new construction using the method of marginal analysis; definition of payback period of investment projects of reconstruction and new construction of cattle breeding complexes with cash flow budgets and using the program Microsoft Project for creation of Gantt chart.