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Title: Determining Farm Product Cost as a Component of the Enterprise’s Economic Stability
Authors: Маркіна, Ірина Анатоліївна
Markina, Iryna
Keywords: Indirect production costs
farm product cost
production output
marginal income
indirect cost allocation
Issue Date: 25-May-2018
Publisher: Espacios
Series/Report no.: ;28
Abstract: The agro-industrial complex carries out an important task of providing the population with food products. Therefore, its economic growth is required for the society to live a normal life. The rightly calculated cost of a product, without which the enterprise will perform at a loss, is one of the economic aspects of the agricultural enterprise growth. Based on four analyzed approaches to allocating indirect production costs (sales costs, hard costs, marginal income, labor inputs), we have chosen the most optimal one in terms of the fair product cost setting. The analysis was carried out in the Zhovten LLC (Stanychno- Lugansk District). It was carried out at the industry- based and product-based levels. We have calculated the profitability index and allocated an approach for the most optimal product cost calculation.
Description: Markina I. Determining farm product cost as a component of the Enterprise's economic stability [Electronic resource] / Markina, I., Tereshchenko, S., Varaksina, E. // Espacios 2018. – Vol. 39 (Number 28), Page 35 – Access mode: (Scopus).
ISSN: 0798 1015
Appears in Collections:Фахові видання

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