research product . 2019

Aspects to Promote Agricultural Production in Terms of Their Cost

Moshchenko, O. V. (Oksana); Matveeva, V. A. (Viktoria); Rokotyanskaya, V. V. (Violetta); Maryanova, S. A. (Svetlana); Romanova, S. V. (Svetlana);
Open Access Indonesian
  • Published: 01 Apr 2019
  • Publisher: Centro de Investigaciones en Ciencias Sociales y Humanidades desde América Latina
  • Country: Indonesia
This study aims to argue for the application of product cost calculation by the “direct-costing” model which can serve can improvement in the management accounting system in agricultural enterprises. It categorizes the costs of agricultural production. The methodology of transfer pricing has also been developed, as a tool for assessing the effectiveness and determining the final result (profit and loss) of each responsibility center. A gradual construction of cost accounting, output and financial results has been suggested. Therefore, in order to implement the accounting system proposed in the article and to increase its controlling functions, the authors develo...
free text keywords: Indonesia, centro de responsabilidad, agricultura, ganancia marginal, contabilidad de costos, contabilidad de gestión, método de “costo directo”, responsibility center, agriculture, marginal profit, cost accounting, management accounting, “direct-costing” method
Related Organizations
Agricultural and Food Sciences
Rural Digital Europe
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Provider: Neliti
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