Home  Journals  Economic Analysis: Theory and Practice  37(292) - 2012 October

Management aspects of cost calculation dairy products

Available online: 12 October 2012

Subject Heading: Management accounting

JEL Classification: 

In the article the technique of calculation of cost of products of dairy cattle breeding in places of emergence of expenses which are allocated in business processes according to physiological groups of animals is offered. This model of management accounting allows to carry out calculation of product cost at level of variable expenses on business processes of dairy cattle breeding

Keywords: calculation, physiological groups of cows, energy production, cost, business process

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

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