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The Concept of Cost and Determination of the Production Cost of a Finished Product on a Agricultural Holding

Author

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  • Claudiu – Florin Deac

    (“1st of December 1918†University of Alba Iulia)

Abstract

Most often economic specialists who have direct links with the accounting and financial reporting of entities carrying out agricultural activities have encountered a number of problems due to the diversity of activities and the lack of general regulations regarding the substantiation of the costing methodology based on the specifics of the activity. It is very important for an entity to calculate and record the costs of carrying out the business after which they depend on the success of the entity. Cost accounting is not seen as a source of information, but as an important pillar in the development of future development strategies.

Suggested Citation

  • Claudiu – Florin Deac, 2020. "The Concept of Cost and Determination of the Production Cost of a Finished Product on a Agricultural Holding," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 879-883, December.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:879-883
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    More about this item

    Keywords

    cost of a product; agricultural holding; accounting;
    All these keywords.

    JEL classification:

    • J43 - Labor and Demographic Economics - - Particular Labor Markets - - - Agricultural Labor Markets
    • O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products
    • Q10 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - General

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