Aspects to promote agricultural Production in terms of their cost
Abstract
This study aims to argue for the application of product cost calculation by the “direct-costing” model which can serve can improvement in the management accounting system in agricultural enterprises. It categorizes the costs of agricultural production. The methodology of transfer pricing has also been developed, as a tool for assessing the effectiveness and determining the final result (profit and loss) of each responsibility center. A gradual construction of cost accounting, output and financial results has been suggested. Therefore, in order to implement the accounting system proposed in the article and to increase its controlling functions, the authors developed an analytical accounting register or a production report form, where financial results should be identified at the production stage and at the level of the organizational units. The article is not only scientific, but also practice-oriented, thus the outcomes will be useful not only for students, graduate students and teachers of economic subjects, but also for practicing accountants and managers.
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