Determining Farm Product Cost as a Component of the Enterprise’s Economic Stability
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Date
2018-05-25
Authors
Markina, I. A.
Varaksina, O. V.
Tereshchenko, S.
Маркіна, Ірина Анатоліївна
Вараксіна, Олена Вікторівна
Journal Title
Journal ISSN
Volume Title
Publisher
Espacios
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: http://www.revistaespacios.com/a18v39n28/a18v39n28p35.pdf (Scopus).
Keywords
Indirect production costs, farm product cost, production output, marginal income, indirect cost allocation