Cost calculation in agricultural enterprises in theory and practice

The article is dedicated to evolution of the production costs calculation theory in agriculture from the second half of XVIII century till present times. The author emphasized long lasting dispute among the economists about usefulness of the full account of unit costs of production in evaluation of...

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Bibliographic Details
Published inJournal of agribusiness and rural development Vol. 2; no. 12
Main Author Zietara, Wojciech
Format Journal Article
LanguagePolish
English
Published University of Life Sciences in Poznań 01.01.2009
Subjects
Agricultural accounting
agricultural accounts
Agricultural enterprises
Agricultural profit
Competitiveness
Cost accounting
economic account
gross margin
Production costs
Production structure
unit production costs
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Summary:The article is dedicated to evolution of the production costs calculation theory in agriculture from the second half of XVIII century till present times. The author emphasized long lasting dispute among the economists about usefulness of the full account of unit costs of production in evaluation of production profitability. Moreover, utility of the part-costs account in evaluation of production competitiveness, as well as their value in evaluation of the production processes and structure (using optimisation methods) was analysed. Additionally article describes current problems of cost calculation in agriculture.
Bibliography:ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
content type line 23
ISSN:1899-5772
1899-5241
1899-5772