Justification and calculation of labor and material costs of technical services in agriculture

The article presents a special case of the methodology application for labor and material costs calculation according to the category of machinery repair and maintenance complexity. The livestock industry serves as a model as the most labor-intensive in agriculture. The methodology is based on empirical relationships obtained in the course of research. Its main advantage is that the category of complexity may be determined not only for the existing group or sub-group of the same type of machinery and equipment, which are based on the basic model, but also for the newly designed and ready for production ones. Labor and material costs are determined by several regulatory factors. Multivariate regression analysis is used to determine the dependencies of categories of complexity, labor intensity, and material costs for maintenance and repair work on groups of machines and equipment used in the livestock industry. The authors justify the use of developed regulations for maintenance of livestock equipment in order to save labor and material resources on livestock farms and complexes in modern conditions.