Analysis of the costs and revenues of agricultural products in the selected countries of Central Europe
| Autor: | Radoslav Bajus, Lenka Stašová Hudáková |
|---|---|
| Rok vydání: | 2017 |
| Předmět: |
Total cost
Natural resource economics Cost accounting profitability of the costs overhead costs lcsh:Business Profit (economics) cost management lcsh:Technology (General) 0502 economics and business Revenue total production costs Central European countries business.industry 05 social sciences agricultural products ComputingMilieux_GENERAL Agriculture lcsh:T1-995 050211 marketing Profitability index Livestock Business lcsh:HF5001-6182 Cost calculation 050203 business & management |
| Zdroj: | Tehnologìčnij Audit ta Rezervi Virobnictva, Vol 4, Iss 5(36), Pp 37-43 (2017) |
| ISSN: | 2312-8372 2226-3780 |
| DOI: | 10.15587/2312-8372.2017.108414 |
| Popis: | The paper compares and evaluates the development of the total production costs incurred for the production of selected agricultural crops and generated revenues in four Central European countries. Consequently, it also assesses the profit or loss statement. The comparison is made between countries and over time. The paper also assesses the proportion of overhead costs to total costs incurred for own crop production. We also track the profitability of incurred costs for agricultural products in these countries in order to provide information not only to scientists, but also representatives of agricultural industry. The partial objective of the paper is also to assess costs and revenues separately for livestock and crop production. In assessing agricultural companies are still used traditionally calculation methods. Currently, traditional cost calculation methods are not considered sufficiently accurate. The paper points out to the possibilities of modern cost management and their benefits to the traditional agricultural sector. |
| Databáze: | OpenAIRE |
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