Development of the Calculation of the Cost of Production of Beekeeping in the Republic of Belarus: Theory and Practice

Ekaterina Afanasyeva ()
Additional contact information
Ekaterina Afanasyeva: Polotsk State University, Novopolotsk, Belarus

Oblik i finansi, 2015, issue 2, 8-14

Abstract: The article investigates ways to improve the calculation of accounting in beekeeping as an industry indispensable to national economic complex that carries out reception of socially important groups of goods with unique properties. Critically examined the methods of calculation of the cost of production according to the current practice of beekeeping farms of Belarus. Defined the stages of calculation of the cost of production of beekeeping. Revealed the problem of calculating the actual cost of production of beekeeping, which lead to its distortion. Proved the ways of improvement of accounting calculation in beekeeping, in particular: 1) the use of by-process method of cost accounting; 2) the allocation of indirect costs is proportional to the energy intensity of production (works); 3) improvement the list of objects of calculation and calculation units in accordance with the specific production process. By the example of bee farms made a comparative calculation of the actual cost of production obtained on completion of the agricultural and technological stage of the existing and advanced technique.

Keywords: production costs; calculation; actual cost; beekeeping (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.afj.org.ua/pdf/265-rozvitok-kalkulyuvan ... oriya-i-praktika.pdf (application/pdf)
http://www.afj.org.ua/en/article/265/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2015:i:2:p:8-14

Access Statistics for this article

Oblik i finansi is currently edited by Valeriy Zhuk

More articles in Oblik i finansi from Institute of Accounting and Finance Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().