Home  Journals  Economic Analysis: Theory and Practice  7(136) – 2009 March

Theory and Methodology of Organising Expenses Financial Accounting in Agricultural Companies

Available online: 18 September 2009

Subject Heading: The financial account

JEL Classification: 

The article analyses such terms as "costs" "net cost", "expenses" on grounds of legal acts and economists opinions. The author describes the systematisation of different report and record types that can be used in decision-making within expenses management in agricultural companies. Accounting methods for farm production expenses are studied.

Keywords: costs, expenses, net cost, payment, labour, amortisation, needs, time, genesis, completeness, inclusion, impact, prices

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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