Calculation features in the grain production process
Автор: Yankov D.B.
Журнал: Экономика и социум @ekonomika-socium
Статья в выпуске: 1-2 (14), 2015 года.
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The grain production holds the biggest share in the total agricultural produce in Bulgaria. The main purpose of the article is to show the ways to calculate the prime cost in the grain produce. In order with that, the article presents the well known methods in the Bulgarian accounting literature for calculating the real prime cost of the main grain crops.
Grain production, calculation, prime cost
Короткий адрес: https://sciup.org/140124546
IDR: 140124546
Список литературы Calculation features in the grain production process
- Geganov, G., Blajeva, V. Accounting of the specific objects and activities of the agriculture company. AE “D.A. Tsenov”, Svishtov, 2013.
- Iliev, G. Accounting in the agriculture. AE “D.A.Tsenov”, Svishtov, 2000.
- Georgieva, V. Role of the accountings in managing the service costs for the machinery park, UA Plovdiv, Scientific Studies, p.LVIII, 2014, p.291-300
- Georgieva, V. Applying of Activity Based Costing in the agriculture. Improving the education in accounting and financing. Collection of studies and article, University Publishing Company, “St.Cyril and St.Methodius” Veliko Tarnovo, 2014, p.232-247.
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