METHODICAL APPROACHES TO COSTING OF CATTLE BREEDING PRODUCTION
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 7
Abstract
In article methodological approaches to the calculation of the cost of cattle breeding production in Ukraine and other countries is analyzed. The influence of calculating methods on the value of production cost price in the different by levels of efficiency agricultural enterprises is determined. The indicators of economic efficiency of dairy and beef cattle farms are studied and their feedback is proved. A new approach to calculating the cost of production of cattle breeding is formed.
Authors and Affiliations
V. S. Mishchenko
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