Cost calculation in agricultural enterprises in theory and practice
The article is dedicated to evolution of the production costs calculation theory in agriculture from the second half of XVIII century till present times. The author emphasized long lasting dispute among the economists about usefulness of the full account of unit costs of production in evaluation of...
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University of Life Sciences in Poznań
2009-01-01
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| Series: | Journal of Agribusiness and Rural Development |
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| Online Access: | http://www.jard.edu.pl/tom12/zeszyt2/art_35.pdf |
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doaj-058c18b939e845ccbbfffcdce2f467bb2020-11-24T20:48:07ZengUniversity of Life Sciences in PoznańJournal of Agribusiness and Rural Development1899-52411899-57722009-01-01212Cost calculation in agricultural enterprises in theory and practiceWojciech ZiętaraThe article is dedicated to evolution of the production costs calculation theory in agriculture from the second half of XVIII century till present times. The author emphasized long lasting dispute among the economists about usefulness of the full account of unit costs of production in evaluation of production profitability. Moreover, utility of the part-costs account in evaluation of production competitiveness, as well as their value in evaluation of the production processes and structure (using optimisation methods) was analysed. Additionally article describes current problems of cost calculation in agriculture.www.jard.edu.pl/tom12/zeszyt2/art_35.pdfeconomic accountunit production costsagricultural accountsgross margin |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Wojciech Ziętara |
| spellingShingle |
Wojciech Ziętara Cost calculation in agricultural enterprises in theory and practice Journal of Agribusiness and Rural Development economic account unit production costs agricultural accounts gross margin |
| author_facet |
Wojciech Ziętara |
| author_sort |
Wojciech Ziętara |
| title |
Cost calculation in agricultural enterprises in theory and practice |
| title_short |
Cost calculation in agricultural enterprises in theory and practice |
| title_full |
Cost calculation in agricultural enterprises in theory and practice |
| title_fullStr |
Cost calculation in agricultural enterprises in theory and practice |
| title_full_unstemmed |
Cost calculation in agricultural enterprises in theory and practice |
| title_sort |
cost calculation in agricultural enterprises in theory and practice |
| publisher |
University of Life Sciences in Poznań |
| series |
Journal of Agribusiness and Rural Development |
| issn |
1899-5241 1899-5772 |
| publishDate |
2009-01-01 |
| description |
The article is dedicated to evolution of the production costs calculation theory in agriculture from the second half of XVIII century till present times. The author emphasized long lasting dispute among the economists about usefulness of the full account of unit costs of production in evaluation of production profitability. Moreover, utility of the part-costs account in evaluation of production competitiveness, as well as their value in evaluation of the production processes and structure (using optimisation methods) was analysed. Additionally article describes current problems of cost calculation in agriculture. |
| topic |
economic account unit production costs agricultural accounts gross margin |
| url |
http://www.jard.edu.pl/tom12/zeszyt2/art_35.pdf |
| work_keys_str_mv |
AT wojciechzietara costcalculationinagriculturalenterprisesintheoryandpractice |
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