Abstract. The article discusses the issues of the efficiency of using a system of machines for growing fiber flax using intensive technology. Attention is focused on the need to form highly mechanized, automated and robotic systems of machines adapted to the specific conditions of farms to minimize labor costs. The purpose of this study is to correct the assessment of the efficiency of the machine system when using new technical means using a universal methodology for calculating the costs of performing technological operations in the cultivation of fiber flax. Methodology and methods: the research used methods of comparative, abstract-logical, functional-cost analysis, and expert evaluation. In the course of the research, we relied on the methodological approaches of leading scientists engaged in the study and development of a system of machines and technologies for complex mechanization of crop production, as well as domestic and foreign scientists who addressed the problems of technical and technological modernization of the flax subcomplex. The leading scientists of the Federal State Budget Research Institution “Federal Research Center of Bast Fiber Crops” (CBFC) in the field of mechanization and agricultural technologies for the cultivation of fiber flax, as well as in the field of improving the efficiency of flax production. Also, the paper presented for the first time a methodology for calculating the costs of performing technological operations in the cultivation of fiber flax, proposed by the doctor of economic sciences, a leading scientist in the field of flax growing B. A. Pozdnyakov Results. As a result of the study, a refined methodological approach to calculating the reduced costs based on element-by-element costs was proposed, based on technological maps of growing crops, taking into account the support coefficient, and reserves for increasing the efficiency of using machine systems in the process of growing fiber flax at individual technological operations were revealed. The scientific novelty lies in the proposed method for calculating the costs of performing technological operations in the cultivation of fiber flax, the dependence of the change in the costs of cultivation with intensive technologies is also presented, alternative measures to optimize costs in agricultural organizations are shown.
efficiency, machine system, fiber flax, costs, cost accounting method, productivity, technology intensive
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