Improving the Organization of Integrated Accounting in Dairy Cattle Breeding of Economic Entities in the Conditions of Automation

The development of dairy cattle farming is of paramount importance for the growth of the regional food subsystem within the economic framework of the Krasnodar Territory. However, significant fluctuations in the market price of raw cow’s milk in 2023, driven by the import of powdered milk from Belarus, have negatively impacted its growth rate. The instability in pricing, particularly the sharp decline in prices from April to August 2023, dropping from 42 to 28 rubles per kilogram, and the refusal of dairy processing plants to accept milk have forced agricultural producers to reduce their cattle herds, shut down dairy farms, and shift toward crop production. The specialization of agricultural producers in livestock and crop farming requires nearly 40% of the crop rotation structure to be allocated for growing roughage and succulent feed (green mass, silage, hay, and straw), thereby reducing the marketability of the crop farming sector. The decline in the area of farmland dedicated to fodder crops within agricultural enterprises in the region (down by approximately 35–60% in 2023 compared to 2015) indicates a reluctance to invest in dairy farming, primarily due to low profitability. This is evident in the ratio between consumer prices for milk with a fat content of 2.5–3.2% (converted per kilogram) and the price received by agricultural producers, which decreased 2.1 times in 2023 compared to 178% in 2021. Government subsidies allocated by the Ministry of Agriculture of the Krasnodar Territory, constrained by budget limitations, amounted to approximately 1.20 rubles per kilogram, while milk prices fell by 14 rubles per kilogram. This level of support fails to offset the financial losses caused by price fluctuations, as agricultural producers cannot rapidly reduce milk production or cull their core dairy herd. Instead, they must continue feeding and maintaining the cattle, incurring ongoing costs.