International Accounting

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

Eastview
eLIBRARY.RU
Biblioclub

Home

Journals

International Accounting

48(294) - 2013 December

Methodological aspects of break even calculation for crop production based on function cost calculation

Vol. 16, Iss. 48, DECEMBER 2013

Available online: 30 December 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification:

Gribanov A.A. PhD in Economics, Associate Professor, the Department of Accounting and Audit, the Voronezh State Agriculture University named after the Great Peter
aga2008@inbox.ru

Volkova N.N. PhD in Economics, Associate Professor, the Department of Accounting and Audit, the Voronezh State Agriculture University named after the Great Peter
vnn@agroeco.vsau.ru

Kudinova M.V. Assistant of the Department of Taxes and Taxation, the Voronezh State Agriculture University named after the Great Peter
marg0@inbox.ru

In the article the problem of reliable definition of points of profitability on plant growing production on the basis of marginal calculation is considered. Two approaches to distribution of constant expenses to grown-up cultures locate when performing analytical calculations are revealed.

Keywords: break even, direct costing system, allocation of fixed costs, margin calculation, function cost calculation

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4

April 2024