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THE COST FORMATION MECHANISM OF MILK AND ANIMAL YIELD IN DAIRY CATTLE-BREEDING IN CONDITIONS OF COSTS GROUPING BY PHYSIOLOGICAL CLASSIFICATION AgEcon
Klychova, Guzaliya Salikhovna; Iskhakov, Albert Tagirovich.
This article scrutinizes the cost formation mechanism of milk and animal yield in dairy cattle-breeding in costs grouping conditions by physiological classification, it’s analysis allows to reveal "weak points " in production process of the enterprise and to direct point efforts to overcome negative consequences, and also enables to optimize and more exact prognosis of the company’s financial results.
Tipo: Journal Article Palavras-chave: Cost of milk and animal yield; Physiological group; Dairy cattle-breeding; Management accounting; Distribution coefficient of factor cost; Livestock Production/Industries.
Ano: 2011 URL: http://purl.umn.edu/104680
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Developing agricultural businesses: Management accounting and the FADN System AgEcon
Zarda, Nora.
In the current economic situation, the demand for creating and maintaining a competitive edge puts increasing pressure on business leaders. They should better manage their costs, plan more accurately and finance projects in a manner which best supports organizational efficiency and development of a good long-term strategy. All this makes it necessary to turn data into valuable information, to improve accountability within the company, to make costs more transparent, and to better support plans and decisions about the future of the company. Consistent use of management accounting can help entrepreneurs reach these goals, and is especially valuable to agricultural businesses due to the special characteristics of the sector. The study looks at the methods,...
Tipo: Journal Article Palavras-chave: Management information systems; Management accounting; Agriculture; EU; Farm Accountancy Data Network; Vezetői információs rendszerek; Vezetői számvitel; Mezőgazdaság; EU; Tesztüzemi információs rendszer; Agribusiness; Agricultural Finance.
Ano: 2009 URL: http://purl.umn.edu/92544
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SOME ASPECTS OF ACCOUNTING AND MANAGEMENT ACCOUNTING DURING ECOCONOMIC DOWNTURNS AgEcon
Dekan, Tamas.
Economic slowdown and downturn creates new situation for every organisation, no one can avoid facing to new situation created by the global financial-, and economic crisis. All of the organisational function should reconsider its own role within the company due to the new circumstances, Accounting and Mangement Accounting can not be exception, but they have more complex and emphasized role in these difficult times. In the following paper I can not avoid to mention some general statement about importance of accounting and accounting principles, while there are a number of critical accounting and financial reporting issues that accountants and auditors should consider. In the framework of the paper I can not face with all relevant issues of the topic, but...
Tipo: Journal Article Palavras-chave: Economic downturn; Management accounting; Working capital; Forecasting; Tools; Agribusiness; Community/Rural/Urban Development; Teaching/Communication/Extension/Profession.
Ano: 2009 URL: http://purl.umn.edu/53537
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