Calculating the Prime Cost of Agricultural Products
Petro Suk
Broschiertes Buch

Calculating the Prime Cost of Agricultural Products

Formation of Costs and Calculation of Production in Agriculture

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The book is devoted to theoretical and methodological aspects of calculating the prime cost of agricultural products. Cost accounting and calculation are considered in relationship, special attention is paid to features of technological and organizational processes and use of lease relations in agriculture, the composition and methods of allocation of indirect costs, the product evaluation and procedure for writing off their losses for various reasons, the re ording of operations for sale of biological assets of crop production and livestock-breeding, the sequence of carrying out costing calcu...