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Changing World, Unchanging Accounting? Cost Systems for Hungarian Agricultural Companies

Author

Listed:
  • Zoltán Musinszki

    (University of Miskolc)

Abstract

The literature of agricultural cost accounting has defined the definition of cost centres and cost bearers, the contents of the accounts, the procedures and methods for cost accounting and unit cost calculation without any significant changes for decades now. Do the agricultural companies set up and operate their own cost allocation and unit cost calculation systems on procedures made for state owned farms and cooperatives, or do they align their cost system with the challenges of our times? This study investigated the answer by questionnaires completed by corporations, limited liability companies and cooperatives.

Suggested Citation

  • Zoltán Musinszki, 2011. "Changing World, Unchanging Accounting? Cost Systems for Hungarian Agricultural Companies," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 7(02), pages 39-45.
    • Handle: RePEc:mic:tmpjrn:v:7:y:2011:i:02:p:39-45
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    File URL: http://tmp.gtk.uni-miskolc.hu/volumes/2011/02/TMP_2011_02_05.pdf
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    JEL classification:

    • Q12 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Micro Analysis of Farm Firms, Farm Households, and Farm Input Markets

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